Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows

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KORDESTANI GHOLAMREZA; REZAZADEH JAVAD; Mohamadi vahid

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:15 | Issue:60 Page(s): 33-59

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Information Journal Paper

Title

Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows

Author(s)

KORDESTANI GHOLAMREZA | REZAZADEH JAVAD | Mohamadi vahid | Issue Writer Certificate

Keywords

Earnings managementQ2

Intangible AssetsQ1

Non-timing-related accrualsQ1

operating cash flowsQ1

Stock PriceQ2

Abstract

Investigating the Relation Between Accruals and operating cash flows and Effective Factors on this Relation can be useful for shareholders and capital market analysts. The purpose of this study is to investigate the Relation Between Accruals and operating cash flows and Effective Timing and Economic Factors on this Relation. To do so, data of 107 stocks listed in Tehran Stock Exchange in a period of 11 years during 2005 to 2015 were analyzed. First of all, with utilization of times-series regression, the relationship between accruals and cash flows over time were examined. Afterwards, Effective Timing and Economic Factors that could affect this relation were considered utilizing Time-Series Regressions. The results indicate a significant negative relationship between Accruals and operating cash flows showing drops from about-0/997 in 2005 to-0/347 in 2015. Furthermore, out of five potential factors, three of which including Timing-Related Cash Flow Shocks, increases in non-timing-related accrual recognition, as proxied by one-time and non-operating items and the growth of intangible-intensive industries play a role in the majority of the overall decline. In other words, the growth in the frequency and the magnitude of these items has given rise to a decrease in the negative accrual– cash flow relation and operational Cash Flow Shocks throughout the project.

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APA: Copy

KORDESTANI, GHOLAMREZA, REZAZADEH, JAVAD, & Mohamadi, vahid. (2019). Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(60 ), 33-59. SID. https://sid.ir/paper/364146/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, REZAZADEH JAVAD, Mohamadi vahid. Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;15(60 ):33-59. Available from: https://sid.ir/paper/364146/en

IEEE: Copy

GHOLAMREZA KORDESTANI, JAVAD REZAZADEH, and vahid Mohamadi, “Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 60 , pp. 33–59, 2019, [Online]. Available: https://sid.ir/paper/364146/en

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