Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning

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...

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Bibliographic Details
Main Authors: farrokh barzideh, Yahya Hasas Yeganeh, alireza shahriari
Format: Article
Language:fas
Published: Alzahra University 2015-06-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
functional fixation
Accruals
Cash flows
unexperienced investor
return of accrual components
Online Access:http://jera.alzahra.ac.ir/article_624_95823cf1c383634ea32478fb2437ca80.pdf

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