THE RELATIONSHIP BETWEEN QUALITY OF EARNINGS AND STOCK RETURN IN TEHRAN STOCK EXCHANGE (TSE): THE ROLE OF ACCRUAL ACCOUNTING

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KHAJAVI SH.A.; NAZEMI A.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:12 | Issue:40 Page(s): 37-60

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Title

THE RELATIONSHIP BETWEEN QUALITY OF EARNINGS AND STOCK RETURN IN TEHRAN STOCK EXCHANGE (TSE): THE ROLE OF ACCRUAL ACCOUNTING

Author(s)

KHAJAVI SH.A. | NAZEMI A. | Issue Writer Certificate

Keywords

QUALITY OF EARNINGQ2

ACCRUAL ACCOUNTINGQ4

STOCK RETURNSQ2

DISCRETIONARY AND NON-DISCRETIONARY ACCRUALSQ4

Abstract

This paper investigates the role of ACCRUAL ACCOUNTING on the "QUALITY OF EARNINGs" for the firms accepted in Tehran Stock Exchange (TSE). First 96 firms were selected between 1377-1382. Then, the method "of mesa comparisons" was used in the context of cross-sectional analysis used to cross-sectional analysis. The results indicate that ACCRUAL ACCOUNTING (the difference between earnings and cash flows) does not affect the average STOCK RETURNS. In addition, there is no significant difference between average returns of the firms with high and low ACCRUAL ACCOUNTING. Components of accruals were also examined and similar results were found. They are changes in inventory, accounts receivable, other non-cash current assets, accounts payable, other current liabilities, DISCRETIONARY AND NON-DISCRETIONARY ACCRUALS.

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APA: Copy

KHAJAVI, SH.A., & NAZEMI, A.. (2005). THE RELATIONSHIP BETWEEN QUALITY OF EARNINGS AND STOCK RETURN IN TEHRAN STOCK EXCHANGE (TSE): THE ROLE OF ACCRUAL ACCOUNTING. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(40), 37-60. SID. https://sid.ir/paper/8292/en

Vancouver: Copy

KHAJAVI SH.A., NAZEMI A.. THE RELATIONSHIP BETWEEN QUALITY OF EARNINGS AND STOCK RETURN IN TEHRAN STOCK EXCHANGE (TSE): THE ROLE OF ACCRUAL ACCOUNTING. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;12(40):37-60. Available from: https://sid.ir/paper/8292/en

IEEE: Copy

SH.A. KHAJAVI, and A. NAZEMI, “THE RELATIONSHIP BETWEEN QUALITY OF EARNINGS AND STOCK RETURN IN TEHRAN STOCK EXCHANGE (TSE): THE ROLE OF ACCRUAL ACCOUNTING,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 40, pp. 37–60, 2005, [Online]. Available: https://sid.ir/paper/8292/en

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