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

Persian Verion
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

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

sound

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

Persian Version

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

View:

278
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Asymmetric Persistence and Market Pricing of Accruals and Cash Flows

Pages

  49-68

Abstract

 The main objective of the research is to examine the Asymmetric persistence and market pricing of Accruals and cash flows in firms listed to Tehran Stock Exchange. The research method is post-event type and the statistical population of the research is firms listed in Tehran Stock Exchange during the period from 2009 to 2016. To analyze data, the linear regression model (data panel) is used. The results show that, at the economic loss, expected returns can not reflect the profit accruals persistence. Also, at the economic loss, expected returns can not reflect the cash profit components persistence, in other words, the research hypotheses are not rejected for market inefficiency and this study is useful for understanding the anomaly accruals in relation to the accruals dynamics, as well as for researchers interested in the MT framework to test the rationality of more general investor expectations.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    NORAVESH, IRAJ, & Fadaie, Zahra. (2019). Asymmetric Persistence and Market Pricing of Accruals and Cash Flows. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 49-68. SID. https://sid.ir/paper/387046/en

    Vancouver: Copy

    NORAVESH IRAJ, Fadaie Zahra. Asymmetric Persistence and Market Pricing of Accruals and Cash Flows. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):49-68. Available from: https://sid.ir/paper/387046/en

    IEEE: Copy

    IRAJ NORAVESH, and Zahra Fadaie, “Asymmetric Persistence and Market Pricing of Accruals and Cash Flows,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 49–68, 2019, [Online]. Available: https://sid.ir/paper/387046/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top