Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange

This study tries to answer this question that which one of the cash component of earning is the cause of that the cash component of earnings is more persistent than the accrual component. Cash component are decomposed into: (1) the change in the cash balance, (2) issuances/distributions to debt, and...

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Autores principales:	Vali Khodadadi, Ramin Ghorbani, Saeed Hajizadeh, Peyman Heydari Mohgadam
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	cash component persistence of earnings change in the cash balance distributions to debt distributions to equity Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/1e0f7ee7f35341418433954935927526
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spelling	oai:doaj.org-article:1e0f7ee7f353414184339549359275262021-11-04T19:42:26ZPersistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2012.116https://doaj.org/article/1e0f7ee7f353414184339549359275262012-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_116_4d1d56c7a83bc5d0e0a3481bbadfe9a9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study tries to answer this question that which one of the cash component of earning is the cause of that the cash component of earnings is more persistent than the accrual component. Cash component are decomposed into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/ distributions to equity. In these analyses a sample of companies in Tehran Stock Exchange has been used between 1382 to 1387. For the analysis of the data correlation and multivariate regression and panel data method were used. The results show that the higher persistence of the cash component is entirely due to the subcomponent related to equity. Also, the cash distributed to debt holders has the lowest level of persistence than other cash component of earning.Vali KhodadadiRamin GhorbaniSaeed HajizadehPeyman Heydari MohgadamShahid Bahonar University of Kermanarticlecash componentpersistence of earningschange in the cash balancedistributions to debtdistributions to equityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 9, Pp 79-99 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	cash component persistence of earnings change in the cash balance distributions to debt distributions to equity Accounting. Bookkeeping HF5601-5689
spellingShingle	cash component persistence of earnings change in the cash balance distributions to debt distributions to equity Accounting. Bookkeeping HF5601-5689 Vali Khodadadi Ramin Ghorbani Saeed Hajizadeh Peyman Heydari Mohgadam Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange
description	This study tries to answer this question that which one of the cash component of earning is the cause of that the cash component of earnings is more persistent than the accrual component. Cash component are decomposed into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/ distributions to equity. In these analyses a sample of companies in Tehran Stock Exchange has been used between 1382 to 1387. For the analysis of the data correlation and multivariate regression and panel data method were used. The results show that the higher persistence of the cash component is entirely due to the subcomponent related to equity. Also, the cash distributed to debt holders has the lowest level of persistence than other cash component of earning.
format	article
author	Vali Khodadadi Ramin Ghorbani Saeed Hajizadeh Peyman Heydari Mohgadam
author_facet	Vali Khodadadi Ramin Ghorbani Saeed Hajizadeh Peyman Heydari Mohgadam
author_sort	Vali Khodadadi
title	Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange
title_short	Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange
title_full	Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange
title_fullStr	Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange
title_full_unstemmed	Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange
title_sort	persistence of the cash component of earnings for companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/1e0f7ee7f35341418433954935927526
work_keys_str_mv	AT valikhodadadi persistenceofthecashcomponentofearningsforcompanieslistedintehranstockexchange AT raminghorbani persistenceofthecashcomponentofearningsforcompanieslistedintehranstockexchange AT saeedhajizadeh persistenceofthecashcomponentofearningsforcompanieslistedintehranstockexchange AT peymanheydarimohgadam persistenceofthecashcomponentofearningsforcompanieslistedintehranstockexchange
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Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange

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