AN ASSESSMENT OF ACCRUALS AND ITS COMPONENTS ABILITY IN FORECASTING ABNORMAL EARNINGS AND EXPLAINING VALUE OF COMPANY CONSIDERING THE SIGN OF ABNORMAL EARNINGS

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.

HASHEMI S.A.; SORUSHYAR A.

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

Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2011 | Volume:3 | Issue:1 (60/3) Page(s): 20-22

Download Full-Text

Persian Verion

View:

998

Download:

154

Cites:

Information Journal Paper

Title

AN ASSESSMENT OF ACCRUALS AND ITS COMPONENTS ABILITY IN FORECASTING ABNORMAL EARNINGS AND EXPLAINING VALUE OF COMPANY CONSIDERING THE SIGN OF ABNORMAL EARNINGS

Author(s)

HASHEMI S.A. | SORUSHYAR A. | Issue Writer Certificate

Keywords

VALUE OF COMPANYQ2

ABNORMAL EARNINGSQ3

ACCRUALSQ2

COMPONENTS OF ACCRUALQ2

Abstract

Introduction: On the basis of theoretical principles of financial reporting, the primary goal of financial reporting is to assist the investors to make economic decisions. Economic decisions are related to optimal allocation of the resources. One of the most important decisions is related to investment in stocks which is itself considered as a function of the value of the investment seeking company. In its conceptual statement of financial accounting No. 1, the Financial Accounting Standard Board (FASB) announced the presentation of useful information to the investors, creditors and other potential and present users for assessing the amounts, timing and uncertainty of cash flow as one of the goals of financial reporting. In spite of the knowledge of FASB about the importance of the amounts contained in financial reports, it has presented little guidance on the manner of using these amounts in its conceptual statement. Therefore, in order to fill out this gap, valuation models based on accounting have provided guidance in this area (Barth et al, 2005: 312). Accounting valuation models by information in financial statements evaluate a company ....

Cites

INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS VOLATILITY AND EARNINGS PREDICTABILITY

References

Cite

APA: Copy

HASHEMI, S.A., & SORUSHYAR, A.. (2011). AN ASSESSMENT OF ACCRUALS AND ITS COMPONENTS ABILITY IN FORECASTING ABNORMAL EARNINGS AND EXPLAINING VALUE OF COMPANY CONSIDERING THE SIGN OF ABNORMAL EARNINGS. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 3(1 (60/3)), 20-22. SID. https://sid.ir/paper/361952/en

Vancouver: Copy

HASHEMI S.A., SORUSHYAR A.. AN ASSESSMENT OF ACCRUALS AND ITS COMPONENTS ABILITY IN FORECASTING ABNORMAL EARNINGS AND EXPLAINING VALUE OF COMPANY CONSIDERING THE SIGN OF ABNORMAL EARNINGS. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2011;3(1 (60/3)):20-22. Available from: https://sid.ir/paper/361952/en

IEEE: Copy

S.A. HASHEMI, and A. SORUSHYAR, “AN ASSESSMENT OF ACCRUALS AND ITS COMPONENTS ABILITY IN FORECASTING ABNORMAL EARNINGS AND EXPLAINING VALUE OF COMPANY CONSIDERING THE SIGN OF ABNORMAL EARNINGS,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 3, no. 1 (60/3), pp. 20–22, 2011, [Online]. Available: https://sid.ir/paper/361952/en

Related Journal Papers