COMPARISON OF THE IMPACT OF MANAGERIAL EFFICIENCY ASSESSMENT METHODS ON EARNING PERSISTENCE AND CASH FLOWS

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MASHAYEKHI BITA; DEHGHANI TAFTI MOHAMMAD HOSSEIN

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:7 Page(s): 1-33

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Title

COMPARISON OF THE IMPACT OF MANAGERIAL EFFICIENCY ASSESSMENT METHODS ON EARNING PERSISTENCE AND CASH FLOWS

Author(s)

MASHAYEKHI BITA | DEHGHANI TAFTI MOHAMMAD HOSSEIN | Issue Writer Certificate

Keywords

MANAGEMENT EFFICIENCYQ2

EARNING PERSISTENCEQ2

CASH FLOWSQ3

TOTAL PRODUCTIVITY CRITERIONQ2

Q – TOOBINQ2

Abstract

Main objective of this research is to make a comparison between impact of total productivity, Du Pont Ratio system and the Tobins Q ratio which originate from economic, financial management and assimilating approaches, respectively, on assessment of managerial efficiency of organizations on other 2 criteria under the titles of EARNING PERSISTENCE and CASH FLOWS that originate from accounting approach. For this purpose, 2 regression models have been designed and tested. On the other hand, aim of this research is to find alternative criteria with various approaches that are appropriate for each one of the two criteria, EARNING PERSISTENCE and CASH FLOWS in assessment of managerial efficiency. Statistical population of this research is composed of 55 corporations that were accepted in Tehran stock Exchange in 1997-2008. Research consequences show that the effect of Sumanth total productivity model on EARNING PERSISTENCE and CASH FLOWS is not more than Du Pont Ratio System and the Tobins Q ratio and cannot use as a comprehensive method in assessment of managerial efficiency singly and using of each method singly, leads to various decisions.

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APA: Copy

MASHAYEKHI, BITA, & DEHGHANI TAFTI, MOHAMMAD HOSSEIN. (2010). COMPARISON OF THE IMPACT OF MANAGERIAL EFFICIENCY ASSESSMENT METHODS ON EARNING PERSISTENCE AND CASH FLOWS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(7), 1-33. SID. https://sid.ir/paper/197948/en

Vancouver: Copy

MASHAYEKHI BITA, DEHGHANI TAFTI MOHAMMAD HOSSEIN. COMPARISON OF THE IMPACT OF MANAGERIAL EFFICIENCY ASSESSMENT METHODS ON EARNING PERSISTENCE AND CASH FLOWS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(7):1-33. Available from: https://sid.ir/paper/197948/en

IEEE: Copy

BITA MASHAYEKHI, and MOHAMMAD HOSSEIN DEHGHANI TAFTI, “COMPARISON OF THE IMPACT OF MANAGERIAL EFFICIENCY ASSESSMENT METHODS ON EARNING PERSISTENCE AND CASH FLOWS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 7, pp. 1–33, 2010, [Online]. Available: https://sid.ir/paper/197948/en

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