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Information Journal Paper

Title

Analysis of the effect of Accruals Strategy on Return on Investment Firms

Pages

  1-23

Abstract

 This study analyses the effect of traditional and percent accruals strategies on excess and risk adjusted returns. In this analysis, the characteristics of investment firms were controlled. For this purpose, we collect quarterly data of 33 investment firms listed in Tehran Stock Exchange for the years 2011-2018. The hypotheses were tested using linear regression analysis. We find that Traditional Accruals Strategy has a significant positive effect on excess return. But there is not a significant relationship between Traditional Accruals Strategy and risk adjusted return. Moreover the results show that the Percent Accruals Strategy has a significant positive effect on excess and risk adjusted returns.

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    APA: Copy

    HOSSEINI, SEYED EHSAN, HASHEMI, SEYED ABBAS, & AMIRI, HADI. (2019). Analysis of the effect of Accruals Strategy on Return on Investment Firms. FINANCIAL ACCOUNTING, 11(42 ), 1-23. SID. https://sid.ir/paper/168239/en

    Vancouver: Copy

    HOSSEINI SEYED EHSAN, HASHEMI SEYED ABBAS, AMIRI HADI. Analysis of the effect of Accruals Strategy on Return on Investment Firms. FINANCIAL ACCOUNTING[Internet]. 2019;11(42 ):1-23. Available from: https://sid.ir/paper/168239/en

    IEEE: Copy

    SEYED EHSAN HOSSEINI, SEYED ABBAS HASHEMI, and HADI AMIRI, “Analysis of the effect of Accruals Strategy on Return on Investment Firms,” FINANCIAL ACCOUNTING, vol. 11, no. 42 , pp. 1–23, 2019, [Online]. Available: https://sid.ir/paper/168239/en

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