PERSISTENCE, VALUE RELEVANCE, AND ACCRUALS QUALITY IN EXTREME EARNINGS AND CASH FLOW SITUATIONS
نویسندگان
چکیده
منابع مشابه
The Effects of the Predictive Ability of Accruals and Cash Flows on Earnings Quality: Evidences from TSE
This paper examines the effects of the predictive ability of accruals and cash flows on earnings quality in Tehran Stock Exchange (TSE). In this study we have used two methods: cross-section and pooled for testing hypothesis. The results show that Sloan model has the strongest ability to predict future earnings, and cash component earnings have more ability than accruals component earnings for ...
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The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...
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در این بررسی ابتدا به بررسی ماهیت توزیع خسارات پرداخته میشود و از روش نظریه مقادیر نهایی برای بدست آوردن برآورد ارزش در معرض خطر برای خسارات روزانه بیمه مسئولیت شرکت بیمه ایران استفاده میشود. سپس کارایی نظریه مقدار نهایی در برآورد ارزش در معرض خطر با کارایی سایر روشهای واریانس ، کواریانس و روش شبیه سازی تاریخی مورد مقایسه قرار میگیرد. نتایج این بررسی نشان میدهند که توزیع ،garch شناخته شده مدل...
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When a business suffers from unsuccessful competitive strategies, poor products, or pricing disadvantages, it generally tends to suffer a steady erosion of corporate value and credit quality, but no abrupt death. By contrast, revelation of large-scale earnings manipulation usually results in a quick and abrupt failure of the corporation, often in a span of just weeks or months. Thus the sudden ...
متن کاملInformation in Accruals about the Quality of Earnings*
We extend the analysis in Sloan (1996) to identify the source of information in accruals about earnings quality. Our results indicate that information in accruals about earnings quality is not limited to the current accruals analyzed by Sloan, but extends to non-current accruals. We also show that while information in accruals originates almost exclusively from asset accruals, liability accrual...
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ژورنال
عنوان ژورنال: RAM. Revista de Administração Mackenzie
سال: 2017
ISSN: 1678-6971
DOI: 10.1590/1678-69712017/administracao.v18n3p203-231