Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence
In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced. As a result, poor matching increases the volatility of earn...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2010-03-01
|
| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4312_44ceff21fccae1743903083d0c940b51.pdf |