Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SADEGHI MOHSEN; DASTGIR MOHSEN; AMIRI HADI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2018 | Volume:10 | Issue:37 Page(s): 1-23

Download Full-Text

Persian Verion

View:

546

Download:

Cites:

Information Journal Paper

Title

Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years

Author(s)

SADEGHI MOHSEN | DASTGIR MOHSEN | AMIRI HADI | Issue Writer Certificate

Keywords

AccrualsQ2

cash flowsQ2

earning persistenceQ2

net lossQ1

Abstract

This research studies the persistence of Accruals and cash flows and pricing them by investors. So, Sloan theory (1996) and functional fixation theory have been used. The research method is simultaneous equation. The statistical sample consists of 66 companies listed in the Tehran Stock Exchange and the time domain is from 1382 to 1395. To determine the data layout, the Limer and Hausman tests were used and to test the hypotheses t-Student test and Wald test were used. The results show that the persistence of Accruals is less than cash flows and investors consider lower persistence of Accruals than cash flows, but less persistence of Accruals in net loss reporting years and less persistence of Accruals than cash flows in net loss reporting years were not approved.

Cites

No record.

References

No record.

Cite

APA: Copy

SADEGHI, MOHSEN, DASTGIR, MOHSEN, & AMIRI, HADI. (2018). Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years. FINANCIAL ACCOUNTING, 10(37 ), 1-23. SID. https://sid.ir/paper/168112/en

Vancouver: Copy

SADEGHI MOHSEN, DASTGIR MOHSEN, AMIRI HADI. Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years. FINANCIAL ACCOUNTING[Internet]. 2018;10(37 ):1-23. Available from: https://sid.ir/paper/168112/en

IEEE: Copy

MOHSEN SADEGHI, MOHSEN DASTGIR, and HADI AMIRI, “Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years,” FINANCIAL ACCOUNTING, vol. 10, no. 37 , pp. 1–23, 2018, [Online]. Available: https://sid.ir/paper/168112/en

Related Journal Papers