ANALYTICAL REVIEW OF THE ABILITY OF ACCRUAL AND CASH FLOW COMPONENTS OF EARNINGS TO FORECAST FUTURE ABNORMAL EARNINGS AND EQUITY VALUES

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ABBASZADEH MOHAMMAD REZA; KAZEMI MAHBUBEH; AZAD ABDOLLAH

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Journal: Monetary and Financial Economics Year:2011 | Volume:1 | Issue:1 Page(s): 57-77

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Title

ANALYTICAL REVIEW OF THE ABILITY OF ACCRUAL AND CASH FLOW COMPONENTS OF EARNINGS TO FORECAST FUTURE ABNORMAL EARNINGS AND EQUITY VALUES

Author(s)

ABBASZADEH MOHAMMAD REZA | KAZEMI MAHBUBEH | AZAD ABDOLLAH | Issue Writer Certificate

Keywords

ACCRUALSQ1

CASH FLOWSQ2

ABNORMAL EARNINGS AND MARKET EQUITY VALUESQ2

Abstract

This Paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and Equity Values. The base of tests in This paper is Ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. The statistical population of this research is the firms accepted in the Tehran stock exchange that examined for the time period between2000 & 2009 by 132 firms as the sample.The results of empirical tests indicate that as predicted, ACCRUALS are incrementally informative regarding future abnormal earnings. Moreover, CASH FLOWS are significantly incrementally informative regarding future abnormal earnings. The results also reveal that the findings relating to ACCRUALS and CASH FLOWS in the abnormal earnings equations are "mirror images" of each other. The results also indicate that the accrual and cash flow components of earnings are incrementally valuation relevant.

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APA: Copy

ABBASZADEH, MOHAMMAD REZA, KAZEMI, MAHBUBEH, & AZAD, ABDOLLAH. (2011). ANALYTICAL REVIEW OF THE ABILITY OF ACCRUAL AND CASH FLOW COMPONENTS OF EARNINGS TO FORECAST FUTURE ABNORMAL EARNINGS AND EQUITY VALUES. JOURNAL OF MONETARY & FINANCIAL ECONOMICS, 1(1), 57-77. SID. https://sid.ir/paper/408105/en

Vancouver: Copy

ABBASZADEH MOHAMMAD REZA, KAZEMI MAHBUBEH, AZAD ABDOLLAH. ANALYTICAL REVIEW OF THE ABILITY OF ACCRUAL AND CASH FLOW COMPONENTS OF EARNINGS TO FORECAST FUTURE ABNORMAL EARNINGS AND EQUITY VALUES. JOURNAL OF MONETARY & FINANCIAL ECONOMICS[Internet]. 2011;1(1):57-77. Available from: https://sid.ir/paper/408105/en

IEEE: Copy

MOHAMMAD REZA ABBASZADEH, MAHBUBEH KAZEMI, and ABDOLLAH AZAD, “ANALYTICAL REVIEW OF THE ABILITY OF ACCRUAL AND CASH FLOW COMPONENTS OF EARNINGS TO FORECAST FUTURE ABNORMAL EARNINGS AND EQUITY VALUES,” JOURNAL OF MONETARY & FINANCIAL ECONOMICS, vol. 1, no. 1, pp. 57–77, 2011, [Online]. Available: https://sid.ir/paper/408105/en

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