The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type)
Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the companies listed in the Tehran Stock Exchange...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
University of Isfahan
2019-09-01
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Series: | Journal of Asset Management and Financing |
Subjects: | |
Online Access: | https://amf.ui.ac.ir/article_24126_91bc00fc99e7307649ecc3c4f944f970.pdf |