effect of prior periods intangible return on relationship between accruals and future return
نویسندگان
چکیده
0
منابع مشابه
Analysis of the effect of Accruals Strategy on Return on Investment Firms
This study analyses the effect of traditional and percent accruals strategies on excess and risk adjusted returns. In this analysis, the characteristics of investment firms were controlled. For this purpose, we collect quarterly data of 33 investment firms listed in Tehran Stock Exchange for the years 2011-2018. The hypotheses were tested using linear regression analysis. We find that traditi...
متن کاملOn Estimating Hurricane Return Periods
Interest in hurricane risk usually focuses on landfalling events of the highest intensity, which cause a disproportionate amount of hurricane-related damage. Yet assessing the long-term risk of the most intense landfalling events is problematic because there are comparatively few of them in the historical record. For this reason, return periods of the most intense storms are usually estimated b...
متن کاملThe relationship between Structural risk and Expected return of sukuk
Sukuk is the most important Islamic financial securities designed based on Islamic laws, and the relationship between risk and return is the most basic concept in Islamic finance. The results of examining and comparing the similarities between bonds and sukuk show that the most important difference between these two financing tools is the type of asset backed by sukuk and the type of asset cont...
متن کاملQuarterly Accruals or Cash Flows? Return Analysis
This study explores the incremental roles of accruals and net operating cash flows in generating abnormal returns using quarterly and rolling four-quarter data for the entire population of firms, as well as specific industries. Our results show that quarterly net operating cash flow (OCF) is a stronger signal about subsequent quarter’s returns than accruals, and that this result is also true fo...
متن کاملon the relationship between critical thinking, metacognition and translation quality of literary and economic texts
این مطالعه سعی دارد تا رابطه تفکر انتقادی و مهارت های شناختی را به عنوان دو عنصر مهم روانشناسی شناختی با کیفیت ترجمه متون ادبی و اقتصادی بررسی کند. صد دانشجوی سال آخر ترجمه که در مقطع کارشناسی مشغول به تحصیل هستند برای شرکت در این مطالعه انتخاب شدند و آزمون های تافل تفکر انتقادی و مهارت های شناختی از آنها گرفته شد. آزمون ترجمه ادبی و اقتصادی نیز برای تعیین سطح کیفیت ترجمه گرفته شد. یافته های حا...
on the relationship between using discourse markers and the quality of expository and argumentative academic writing of iranian english majors
the aim of the present study was to investigate the frequency and the type of discourse markers used in the argumentative and expository writings of iranian efl learners and the differences between these text features in the two essay genres. the study also aimed at examining the influence of the use of discourse markers on the participants’ writing quality. to this end the discourse markers us...
15 صفحه اولمنابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
عنوان ژورنال:
دانش حسابداریجلد ۳، شماره ۹، صفحات ۱۰۱-۱۲۲
میزبانی شده توسط پلتفرم ابری doprax.com
copyright © 2015-2023