INVESTIGATING THE VALUE RELEVANCE OF CASH AND ACCRUALS COMPONENTS OF ACCOUNTING EARNINGS

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KORDESTANI GH.R.; ROUD NESHIN H.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:45 Page(s): 45-68

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Title

INVESTIGATING THE VALUE RELEVANCE OF CASH AND ACCRUALS COMPONENTS OF ACCOUNTING EARNINGS

Author(s)

KORDESTANI GH.R. | ROUD NESHIN H. | Issue Writer Certificate

Keywords

CASH EARNINGSQ4

ACCRUAL EARNINGSQ4

FIRM VALUEQ2

VALUE RELEVANCEQ4

Abstract

Usefulness of accounting information depends on its predicting ability of firms value. VALUE RELEVANCE of accounting earnings and its components increased predicting power of accounting numbers and enhanced usefulness of accounting information. Hench, this research investigates the VALUE RELEVANCE of cash and accruals components of accounting earnings for the firms listed in Tehran Stock Exchange (TSE).Results of this research show that cash components of accounting earnings relevant to firm market value. It also shows that prediction ability and explanatory power of cash component is rather than accruals components of earnings.

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APA: Copy

KORDESTANI, GH.R., & ROUD NESHIN, H.. (2006). INVESTIGATING THE VALUE RELEVANCE OF CASH AND ACCRUALS COMPONENTS OF ACCOUNTING EARNINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(45), 45-68. SID. https://sid.ir/paper/8095/en

Vancouver: Copy

KORDESTANI GH.R., ROUD NESHIN H.. INVESTIGATING THE VALUE RELEVANCE OF CASH AND ACCRUALS COMPONENTS OF ACCOUNTING EARNINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(45):45-68. Available from: https://sid.ir/paper/8095/en

IEEE: Copy

GH.R. KORDESTANI, and H. ROUD NESHIN, “INVESTIGATING THE VALUE RELEVANCE OF CASH AND ACCRUALS COMPONENTS OF ACCOUNTING EARNINGS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 45, pp. 45–68, 2006, [Online]. Available: https://sid.ir/paper/8095/en

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