A COMPARATIVE ANALYSIS OF THE EFFECT OF DISCRETIONARY ACCRUALS ON STOCK RETURNS IN HIGH GROWTH FIRM AND OTHER FIRMS

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ARABSALEHI MAHDI; GOOGERDCHIAN AHMAD; POORFAKHRIAN PARVIN

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Journal: FINANCIAL ACCOUNTING Year:2016 | Volume:7 | Issue:28 Page(s): 56-78

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Title

A COMPARATIVE ANALYSIS OF THE EFFECT OF DISCRETIONARY ACCRUALS ON STOCK RETURNS IN HIGH GROWTH FIRM AND OTHER FIRMS

Author(s)

ARABSALEHI MAHDI | GOOGERDCHIAN AHMAD | POORFAKHRIAN PARVIN | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

NON-DISCRETIONARY ACCRUALSQ3

STOCK RETURNQ2

FIRM GROWTHQ2

Abstract

Stock return is the most important factor in investors' decision making and a measure to evaluating the managers, performance. Different factors affect STOCK RETURN. The aim of this research is investigation into the effects of the company growth on the relationship of the DISCRETIONARY ACCRUALS and STOCK RETURN. Target sample consists of 90 companies listed in Tehran Stock Exchange (TSE) during 2005-2012. Jones (1991) model is used in order to find out the degree of discretionary and non-DISCRETIONARY ACCRUALS. Collected data examined using panel data. Results show that company growth does not affect the relationship between DISCRETIONARY ACCRUALS and STOCK RETURN but it affects the relationship between the positive DISCRETIONARY ACCRUALS and stock Therefore, only the information content of positive DISCRETIONARY ACCRUALS increases by FIRM GROWTH.

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APA: Copy

ARABSALEHI, MAHDI, GOOGERDCHIAN, AHMAD, & POORFAKHRIAN, PARVIN. (2016). A COMPARATIVE ANALYSIS OF THE EFFECT OF DISCRETIONARY ACCRUALS ON STOCK RETURNS IN HIGH GROWTH FIRM AND OTHER FIRMS. FINANCIAL ACCOUNTING, 7(28), 56-78. SID. https://sid.ir/paper/168122/en

Vancouver: Copy

ARABSALEHI MAHDI, GOOGERDCHIAN AHMAD, POORFAKHRIAN PARVIN. A COMPARATIVE ANALYSIS OF THE EFFECT OF DISCRETIONARY ACCRUALS ON STOCK RETURNS IN HIGH GROWTH FIRM AND OTHER FIRMS. FINANCIAL ACCOUNTING[Internet]. 2016;7(28):56-78. Available from: https://sid.ir/paper/168122/en

IEEE: Copy

MAHDI ARABSALEHI, AHMAD GOOGERDCHIAN, and PARVIN POORFAKHRIAN, “A COMPARATIVE ANALYSIS OF THE EFFECT OF DISCRETIONARY ACCRUALS ON STOCK RETURNS IN HIGH GROWTH FIRM AND OTHER FIRMS,” FINANCIAL ACCOUNTING, vol. 7, no. 28, pp. 56–78, 2016, [Online]. Available: https://sid.ir/paper/168122/en

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