Role of Temporary Accounting Distortions in Reducing Persistence of Accruals

Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings. Some intelligent specialists argue that accounting distortions cause lesser persistence of accrual component of earnings. Others attribute the latter...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Javad Rezazadeh, Mohammad Rahimpour, Mahmood Nasiri
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	accounting distortions growth of sales assets efficiency persistence of accruals Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7d3cf98a83e44b04aba5a2aeaaba080f
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:7d3cf98a83e44b04aba5a2aeaaba080f
record_format	dspace
spelling	oai:doaj.org-article:7d3cf98a83e44b04aba5a2aeaaba080f2021-11-04T19:40:24ZRole of Temporary Accounting Distortions in Reducing Persistence of Accruals2008-89142476-292X10.22103/jak.2011.33https://doaj.org/article/7d3cf98a83e44b04aba5a2aeaaba080f2011-03-01T00:00:00Zhttps://jak.uk.ac.ir/article_33_74e51b15d821848efaf631d0926c6384.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XFollowing Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings. Some intelligent specialists argue that accounting distortions cause lesser persistence of accrual component of earnings. Others attribute the latter to economic indices such as growth of firms. This study consider the role of accounting distortions in lower persistence of accruals by analyzing data from the firms listed in Tehran Stock Exchange during 1377 to 1387. Our evidence shows that accounting distortion is the important factor in lower persistence of accruals. Moreover, results show that growth of sales reduces accruals persistence, and that efficient use of assets increase accruals persistence.Javad RezazadehMohammad RahimpourMahmood NasiriShahid Bahonar University of Kermanarticleaccounting distortionsgrowth of salesassets efficiencypersistence of accrualsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 4, Pp 49-64 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	accounting distortions growth of sales assets efficiency persistence of accruals Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting distortions growth of sales assets efficiency persistence of accruals Accounting. Bookkeeping HF5601-5689 Javad Rezazadeh Mohammad Rahimpour Mahmood Nasiri Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
description	Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings. Some intelligent specialists argue that accounting distortions cause lesser persistence of accrual component of earnings. Others attribute the latter to economic indices such as growth of firms. This study consider the role of accounting distortions in lower persistence of accruals by analyzing data from the firms listed in Tehran Stock Exchange during 1377 to 1387. Our evidence shows that accounting distortion is the important factor in lower persistence of accruals. Moreover, results show that growth of sales reduces accruals persistence, and that efficient use of assets increase accruals persistence.
format	article
author	Javad Rezazadeh Mohammad Rahimpour Mahmood Nasiri
author_facet	Javad Rezazadeh Mohammad Rahimpour Mahmood Nasiri
author_sort	Javad Rezazadeh
title	Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
title_short	Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
title_full	Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
title_fullStr	Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
title_full_unstemmed	Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
title_sort	role of temporary accounting distortions in reducing persistence of accruals
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/7d3cf98a83e44b04aba5a2aeaaba080f
work_keys_str_mv	AT javadrezazadeh roleoftemporaryaccountingdistortionsinreducingpersistenceofaccruals AT mohammadrahimpour roleoftemporaryaccountingdistortionsinreducingpersistenceofaccruals AT mahmoodnasiri roleoftemporaryaccountingdistortionsinreducingpersistenceofaccruals
_version_	1718444660400062464

Role of Temporary Accounting Distortions in Reducing Persistence of Accruals

Ejemplares similares