An Investigation on Some Factors Affecting Accounting Accruals Persistence; Evidence From Tehran Stock Exchange (TSE)
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2015, Vol 9, Issue 10
Abstract
The article is going to investigate persistence of accruals in Tehran stock exchange listed companies from year 2008 to 2012. To this aim, a sample of 72 companies for a five year period has been provided. In this research, the accounting accruals is considered to the operational aspect and is decomposed into two parts of sale growth and accounting distortions. Their components are connected to accounting accruals. The first part is focused on the company’s output growth while the second part is focused on the efficiency using the net operating assets turn over. In order to examine research hypothesis, a multiple regression with estimated generalized least square method from the combined data are employed. The findings indicate that increasing accounting accruals decreases their persistence. Also there is a significant positive relation between two sets of sales growth and efficiency using the net operating assets turn over, and accounting accruals persistence. It is also showed that their increasing will increases accruals persistence. However, there is a significant negative relation between the interaction of these component and accounting accruals persistence.
Authors and Affiliations
Samin Kohansal| M.A of Accounting, Kooshyar Higher Education Institute, Guilan, Iran, Shoeyb Rostami *| M.A of Accounting, Kooshyar Higher Education Institute, Guilan, Iran, email: Sh.Rostami.Acc@gmail.com, Zeynab Rostami| M.A of Accounting, Raja University, Qazvin, Iran
Keywords
Related Articles
- EP ID EP7158
- DOI -
- Views 320
- Downloads 23
CHANGES IN ENERGY AND PROTEIN VALUE OF THE FORAGE BIOMASS IN DECADES ON A NATURAL MEADOW IN THE RHODOPE MOUNTAINS (SOUTHERN BULGARIA) AND POSSIBILITIES OF THEIR PREDICTION
The purpose of this study was to establish the changes in energy and protein value of the forage biomass in decades of vegetation of a natural meadow Agrostis capillaris-Festuca fallax type in the Rhodope Mountains (Smol...
Comparison of "Nano ostrich oil" and "ostrich oil" on Human skin
Nanotechnology as a branch of science which is related to nano materials helps in overcoming the limitations of size and can change the outlook of the world regarding science. In the recent years the number of slaughter...
Human Evolution on the Horizon of the Islamic Shari'a
One of the most important blessings bestowed upon nature of every human being is his inclination towards perfectionism. Man has always sought after perfection and the element of "nature" drags him to certain perfection....
On the correlation between financial ratios and capital adequacy across banking network (The Case of Banks Article 44)
Capital adequacy ratio is considered as the fundamental criteria of evaluating the financial status of banks. Such a ratio is probably affected by other financial variables of bank and certainly affects these variables l...
Assessing the effect of customer relationship system and state of relationship quality effect with Customer Life Cycle (Case Study: Saderat Bank of Rasht)
Competition is very intense in the banking industry. Banks need to elevate their services’ quality to attract more customers. In addition, for attracting more customers, banks require to maintain the loyalty of existing...