Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning
This paper examines the functional fixation hypothesis from the viewpoint of separation of cash flows and accrual components of earnings by investors. The functional fixation hypothesis states that investors interpret earnings regardless of related accounting method. The accrual reversal phenomenon...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_624_95823cf1c383634ea32478fb2437ca80.pdf |