Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics

In this paper the persistence of abnormal changes in cash has been evaluated and then the persistence of changes in cash and abnormal accruals has been compared. In addition, stock market efficiency with respect to characteristics of earnings components persistence has been investigated. To perform...

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Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2013
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Acceso en línea:https://doaj.org/article/69ff1e54c8e84f16ac3fc85a765a2028
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