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quarterly financial accounting journal 2018, 10(37): 1-23 Back to browse issues page
Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years
Mohsen Sadeghi 1, Mohsen Dastgir * 2, Hadi Amiri 2
1- Islamic Azad University, Isfahan (Khorasgan) Branch
2- Isfahan University
Abstract:   (283 Views)
This research studies the persistence of accruals and cash flows and pricing them by investors. So, Sloan theory (1996) and functional fixation theory have been used.
 The research method is simultaneous equation. The statistical sample consists of 66 companies listed in the Tehran Stock Exchange and the time domain is from 1382 to 1395. To determine the data layout, the Limer and Hausman tests were used and to test the hypotheses t-Student test and Wald test were used.
The results show that the persistence of accruals is less than cash flows and investors consider lower persistence of accruals than cash flows, but less persistence of accruals in net loss reporting years and less persistence of accruals than cash flows in net loss reporting years were not approved.
 
Keywords: Accruals, cash flows, earning persistence, net loss
Full-Text [PDF 728 kb]   (220 Downloads)    
Type of Study: Research | Subject: Special
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Sadeghi M, Dastgir M, Amiri H. Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years. quarterly financial accounting journal. 2018; 10 (37) :1-23
URL: http://qfaj.ir/article-1-1274-en.html


year 10, Issue 37 (6-2018) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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