The Relationship of Returns with Earning and Cash Flows Before and after Restatement of Financial Statements

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Nazemi Hamidreza; ABDOLI MOHAMMADREZA

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:41 Page(s): 69-92

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Information Journal Paper

Title

The Relationship of Returns with Earning and Cash Flows Before and after Restatement of Financial Statements

Author(s)

Nazemi Hamidreza | ABDOLI MOHAMMADREZA | Issue Writer Certificate

Keywords

Restatement of Financial StatementsQ1

ReturnsQ3

EarningQ3

Cash FlowsQ2

Abstract

In this study, the relationship of Returns with Earning and Cash Flows before and after Restatement of Financial Statements has been examined. In this regard, stock Returns index as dependent variable and dividend index, Earning, operational Cash Flows, free Cash Flows and accruals as independent variables have been used. The required data were collected from financial statements of 105 companies listed on Tehran Stock Exchange (TSE). It was found that the relationship between Returns and Earning is strong and solid before Restatement; however, we may find it weakened and subsequently reduced information explanatory power. The same performance was observed for Cash Flows; the only difference is that their changes are less than Earning. Therefore, it can be concluded that though Cash Flows variable has an inverse relationship with stock Returns after Restatement of Financial Statements, the Earning is replaced by it.

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APA: Copy

Nazemi, Hamidreza, & ABDOLI, MOHAMMADREZA. (2019). The Relationship of Returns with Earning and Cash Flows Before and after Restatement of Financial Statements. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 69-92. SID. https://sid.ir/paper/198122/en

Vancouver: Copy

Nazemi Hamidreza, ABDOLI MOHAMMADREZA. The Relationship of Returns with Earning and Cash Flows Before and after Restatement of Financial Statements. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):69-92. Available from: https://sid.ir/paper/198122/en

IEEE: Copy

Hamidreza Nazemi, and MOHAMMADREZA ABDOLI, “The Relationship of Returns with Earning and Cash Flows Before and after Restatement of Financial Statements,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 69–92, 2019, [Online]. Available: https://sid.ir/paper/198122/en

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