EMAMINING THE EFFECT OF FIRM GROWTH ON THE RELATIONSHIP BETWEEN DISCRETIONARY ACCRUALS AND STOCK RETURN

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KARBALAI MIRZAEI MARYAM; SHAHVEISI FARHAD; Ivani Farzad

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:52 Page(s): 75-110

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Title

EMAMINING THE EFFECT OF FIRM GROWTH ON THE RELATIONSHIP BETWEEN DISCRETIONARY ACCRUALS AND STOCK RETURN

Author(s)

KARBALAI MIRZAEI MARYAM | SHAHVEISI FARHAD | Ivani Farzad | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

DISCRETIONARY ACCRUALS POSITIVEQ2

ACCRUALS QUALITYQ2

FIRM GROWTHQ2

STOCK RETURNQ2

Abstract

Considering the importance of DISCRETIONARY ACCRUALS in reporting and its influence on STOCK RETURN, and also growth opportunities and information asymmetry in high growth companies, it is expected that management of high growth companies have incentives to use DISCRETIONARY ACCRUALS for signaling positive future performance of the firm. The purpose of this study is to investigate the impact of growth changes on STOCK RETURN sensitivity to DISCRETIONARY ACCRUALS, positive accruals and the quality of accruals. The study is performed in TSE listed companies and 192 companies data between 1388 to 1394 were selected. The coefficient and multivariate regression were used for hypothesis testing. The results revealed that the sensitivity of STOCK RETURN to discretionary and positive accruals and ACCRUALS QUALITY is high for high growth companies compared to low growth ones.

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APA: Copy

KARBALAI MIRZAEI, MARYAM, SHAHVEISI, FARHAD, & Ivani, Farzad. (2017). EMAMINING THE EFFECT OF FIRM GROWTH ON THE RELATIONSHIP BETWEEN DISCRETIONARY ACCRUALS AND STOCK RETURN. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(52), 75-110. SID. https://sid.ir/paper/242295/en

Vancouver: Copy

KARBALAI MIRZAEI MARYAM, SHAHVEISI FARHAD, Ivani Farzad. EMAMINING THE EFFECT OF FIRM GROWTH ON THE RELATIONSHIP BETWEEN DISCRETIONARY ACCRUALS AND STOCK RETURN. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(52):75-110. Available from: https://sid.ir/paper/242295/en

IEEE: Copy

MARYAM KARBALAI MIRZAEI, FARHAD SHAHVEISI, and Farzad Ivani, “EMAMINING THE EFFECT OF FIRM GROWTH ON THE RELATIONSHIP BETWEEN DISCRETIONARY ACCRUALS AND STOCK RETURN,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 52, pp. 75–110, 2017, [Online]. Available: https://sid.ir/paper/242295/en

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