The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock
Various studies (wolk & et al, 2004, Beaver & Demski ,1979) indicate that changes in reported accounting earnings lead to changes in stock prices. Since current accounting earnings is useful in predicting future earnings , So the current earning due to the ability to predict future earnings...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-02-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1082_5f75e01586e798a5d28f355ea46f03cc.pdf |