Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange
The aim of this study is to investigate the relationship between the accruals quality and the cash holdings for the listed companies in the Tehran Stock Exchange. For determining the accruals quality, Dechow and Dichev model (2002) and to separate accruals in two components, namely the Discretionary...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2012-08-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_115_b3681c056f3e7eef97385146158b1494.pdf |