Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics
In this paper the persistence of abnormal changes in cash has been evaluated and then the persistence of changes in cash and abnormal accruals has been compared. In addition, stock market efficiency with respect to characteristics of earnings components persistence has been investigated. To perform...
| Format: | Article |
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| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2013-08-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_555_7d3206a233682720e47621cf5f338b3b.pdf |