ACCOUNTING EARNING AND CASH FLOW AS MEASURES
OF FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION
OF TEHRAN STOCK EXCHANGE (TSE)

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ZARIFFARD A.; NAZEMI A.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2004 | Volume:11 | Issue:37 Page(s): 93-120

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Information Journal Paper

Title

ACCOUNTING EARNING AND CASH FLOW AS MEASURES OF FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION OF TEHRAN STOCK EXCHANGE (TSE)

Author(s)

ZARIFFARD A. | NAZEMI A. | Issue Writer Certificate

Keywords

CAPITAL MARKETQ2

ACCRUALSQ4

PERFORMANCE MEASUREMENTQ4

PROFITQ3

CASH FLOWSQ3

INDUSTRY TYPEQ3

FIRM"S SIZEQ2

Abstract

This paper investigates the role of ACCRUALS on cash flow and PROFIT relations in PERFORMANCE MEASUREMENTs of accepted firms at TSE. Generally, Management has some discretion over recognition of earnings. Therefore earnings will become less reliable and "Cash flows" would be more preferable. On condition that 1) the measurement period of cash flow and profit variable is short or 2) the changes in the firm"s working capital is great, those ACCRUALS that separate accounting PROFITs from cash flows achieve more importance. The results prove that the FIRM"S SIZE has significant effect on the relation between earnings, cash flows and stock returns. However, the effect of industry type on the relation between earnings, cash flows and stock returns is yet unknown.

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APA: Copy

ZARIFFARD, A., & NAZEMI, A.. (2004). ACCOUNTING EARNING AND CASH FLOW AS MEASURES OF FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION OF TEHRAN STOCK EXCHANGE (TSE). THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(37), 93-120. SID. https://sid.ir/paper/8071/en

Vancouver: Copy

ZARIFFARD A., NAZEMI A.. ACCOUNTING EARNING AND CASH FLOW AS MEASURES OF FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION OF TEHRAN STOCK EXCHANGE (TSE). THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2004;11(37):93-120. Available from: https://sid.ir/paper/8071/en

IEEE: Copy

A. ZARIFFARD, and A. NAZEMI, “ACCOUNTING EARNING AND CASH FLOW AS MEASURES OF FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION OF TEHRAN STOCK EXCHANGE (TSE),” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 37, pp. 93–120, 2004, [Online]. Available: https://sid.ir/paper/8071/en

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