The difference in the persistent of the industry’s earnings and firm-specific earnings

Management in line with achieving persistent earnings tries to remove periodical fluctuations of earnings and attempts to present an appropriate picture of the performance of the firm. While according to the economic theories, the effective factor in assessing the performance of the firms are major...

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Autores principales:	Gholamreza Kordestani (Ph.D), Mohammad Rahimpour, Ramin Ghorbani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	operating cash flows accruals business shocks bad news Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/9051788d89714d4ebec670d063e31775
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spelling	oai:doaj.org-article:9051788d89714d4ebec670d063e317752021-11-04T19:53:13ZThe difference in the persistent of the industry’s earnings and firm-specific earnings2008-89142476-292X10.22103/jak.2017.9375.2255https://doaj.org/article/9051788d89714d4ebec670d063e317752017-10-01T00:00:00Zhttps://jak.uk.ac.ir/article_1758_e9ac4907a006f17fe7aabfabbfa8c154.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XManagement in line with achieving persistent earnings tries to remove periodical fluctuations of earnings and attempts to present an appropriate picture of the performance of the firm. While according to the economic theories, the effective factor in assessing the performance of the firms are major and rather persistence factors in industry.The present study investigates the difference in the persistency of earnings in industry, firms and their elements. The data under investigation include 238 firms between 1387 and 1394. The results indicate more persistent earnings in industry and its elements than the earnings in the firm. Also business shocks are effective factors in reducing the persistence of earnings and accruals industry is more stable than company-specific accruals. However, bad news cannot significantly affect the persistence of earnings.Gholamreza Kordestani (Ph.D)Mohammad RahimpourRamin GhorbaniShahid Bahonar University of Kermanarticleoperating cash flowsaccrualsbusiness shocksbad newsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 3, Pp 35-51 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	operating cash flows accruals business shocks bad news Accounting. Bookkeeping HF5601-5689
spellingShingle	operating cash flows accruals business shocks bad news Accounting. Bookkeeping HF5601-5689 Gholamreza Kordestani (Ph.D) Mohammad Rahimpour Ramin Ghorbani The difference in the persistent of the industry’s earnings and firm-specific earnings
description	Management in line with achieving persistent earnings tries to remove periodical fluctuations of earnings and attempts to present an appropriate picture of the performance of the firm. While according to the economic theories, the effective factor in assessing the performance of the firms are major and rather persistence factors in industry.The present study investigates the difference in the persistency of earnings in industry, firms and their elements. The data under investigation include 238 firms between 1387 and 1394. The results indicate more persistent earnings in industry and its elements than the earnings in the firm. Also business shocks are effective factors in reducing the persistence of earnings and accruals industry is more stable than company-specific accruals. However, bad news cannot significantly affect the persistence of earnings.
format	article
author	Gholamreza Kordestani (Ph.D) Mohammad Rahimpour Ramin Ghorbani
author_facet	Gholamreza Kordestani (Ph.D) Mohammad Rahimpour Ramin Ghorbani
author_sort	Gholamreza Kordestani (Ph.D)
title	The difference in the persistent of the industry’s earnings and firm-specific earnings
title_short	The difference in the persistent of the industry’s earnings and firm-specific earnings
title_full	The difference in the persistent of the industry’s earnings and firm-specific earnings
title_fullStr	The difference in the persistent of the industry’s earnings and firm-specific earnings
title_full_unstemmed	The difference in the persistent of the industry’s earnings and firm-specific earnings
title_sort	difference in the persistent of the industry’s earnings and firm-specific earnings
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/9051788d89714d4ebec670d063e31775
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The difference in the persistent of the industry’s earnings and firm-specific earnings

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