AN ANALYSIS OF EARNINGS PERSISTENCE, CASH FLOW AND ACCRUALS ON A SCALE OF INDUSTRIES AND COMPANIES

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.

BARZIDEH FAROKH; HASANZADEH DIVA SEYED MOSTAFA

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

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:57 Page(s): 49-72

Download Full-Text

Persian Verion

View:

858

Download:

Cites:

Information Journal Paper

Title

AN ANALYSIS OF EARNINGS PERSISTENCE, CASH FLOW AND ACCRUALS ON A SCALE OF INDUSTRIES AND COMPANIES

Author(s)

BARZIDEH FAROKH | HASANZADEH DIVA SEYED MOSTAFA | Issue Writer Certificate

Keywords

ACCRUALSQ2

CASH FLOWQ2

PERSISTENCEQ2

INDUSTRY-WIDE PROFITQ1

FIRM-SPECIFIC PROFITQ1

Abstract

According to economic theory, industry-wide component of firm performance is more persistent than the firm- specific component. This paper provided evidence on this assertion and examines the relative PERSISTENCE of INDUSTRY-WIDE PROFIT and FIRM-SPECIFIC PROFIT. For this purpose the information of 135 companies from 12 industries in the years 1386 to 1393 were used. Consistent with the predictions the results showed that the INDUSTRY-WIDE PROFIT is remarkably more persistent than FIRM-SPECIFIC PROFIT. Also the INDUSTRY-WIDE PROFIT and the FIRM-SPECIFIC PROFIT were analyzed to CASH FLOW and ACCRUALS. The study of these four components showed that the industry-wide CASH FLOW was the most persistent component and the firm-specific ACCRUALS is the least persistent. Moreover the whole industry was divided into two groups of similar and dissimilar and the PERSISTENCE of INDUSTRY-WIDE PROFIT and FIRM-SPECIFIC PROFIT were examined in the groups. As a result the INDUSTRY-WIDE PROFIT in similar group was more persistent than that in dissimilar group. In addition similarity or dissimilarity has no effect on PERSISTENCE of FIRM-SPECIFIC PROFIT.

Cites

No record.

References

No record.

Cite

APA: Copy

BARZIDEH, FAROKH, & HASANZADEH DIVA, SEYED MOSTAFA. (2018). AN ANALYSIS OF EARNINGS PERSISTENCE, CASH FLOW AND ACCRUALS ON A SCALE OF INDUSTRIES AND COMPANIES. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(57 ), 49-72. SID. https://sid.ir/paper/242240/en

Vancouver: Copy

BARZIDEH FAROKH, HASANZADEH DIVA SEYED MOSTAFA. AN ANALYSIS OF EARNINGS PERSISTENCE, CASH FLOW AND ACCRUALS ON A SCALE OF INDUSTRIES AND COMPANIES. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;14(57 ):49-72. Available from: https://sid.ir/paper/242240/en

IEEE: Copy

FAROKH BARZIDEH, and SEYED MOSTAFA HASANZADEH DIVA, “AN ANALYSIS OF EARNINGS PERSISTENCE, CASH FLOW AND ACCRUALS ON A SCALE OF INDUSTRIES AND COMPANIES,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 57 , pp. 49–72, 2018, [Online]. Available: https://sid.ir/paper/242240/en

Related Journal Papers