The Relationship between Cash and Accrual Components of Earnings with Stock Price
The purpose of this paper is the investigation of the relationship between the cash and accrual component earnings with stock price of listed companies in Tehran Stock Exchange for the period of 2006-2009. The task of analyzing and testing the hypothesis is fulfilled by panel data models. The result...
Guardado en:
| Formato: | article |
|---|---|
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2013
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/a327c1e09aeb4572a8823a9404f10173 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| id |
oai:doaj.org-article:a327c1e09aeb4572a8823a9404f10173 |
|---|---|
| record_format |
dspace |
| spelling |
oai:doaj.org-article:a327c1e09aeb4572a8823a9404f101732021-11-04T19:44:16ZThe Relationship between Cash and Accrual Components of Earnings with Stock Price2008-89142476-292X10.22103/jak.2013.524https://doaj.org/article/a327c1e09aeb4572a8823a9404f101732013-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_524_bb54897df6a6e5009aa98b2e2dbc851b.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this paper is the investigation of the relationship between the cash and accrual component earnings with stock price of listed companies in Tehran Stock Exchange for the period of 2006-2009. The task of analyzing and testing the hypothesis is fulfilled by panel data models. The result of first hypothesis indicates that relationship between the cash component of earning and stock price is positive and significant. Additionally, the stock price increases in companies with larger cash component of earning. Also, the result of second indicates that relationship between of the discretionary and non-discretionary accruals with stock return is positive and significant. Further, the stock price increases in companies with higher quality of accruals.Shahid Bahonar University of Kermanarticle: earningstock pricecash componentsquality of discretionary accrualAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 12, Pp 175-174 (2013) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
FA |
| topic |
: earning stock price cash components quality of discretionary accrual Accounting. Bookkeeping HF5601-5689 |
| spellingShingle |
: earning stock price cash components quality of discretionary accrual Accounting. Bookkeeping HF5601-5689 The Relationship between Cash and Accrual Components of Earnings with Stock Price |
| description |
The purpose of this paper is the investigation of the relationship between the cash and accrual component earnings with stock price of listed companies in Tehran Stock Exchange for the period of 2006-2009. The task of analyzing and testing the hypothesis is fulfilled by panel data models. The result of first hypothesis indicates that relationship between the cash component of earning and stock price is positive and significant. Additionally, the stock price increases in companies with larger cash component of earning. Also, the result of second indicates that relationship between of the discretionary and non-discretionary accruals with stock return is positive and significant. Further, the stock price increases in companies with higher quality of accruals. |
| format |
article |
| title |
The Relationship between
Cash and Accrual Components of Earnings with Stock Price |
| title_short |
The Relationship between
Cash and Accrual Components of Earnings with Stock Price |
| title_full |
The Relationship between
Cash and Accrual Components of Earnings with Stock Price |
| title_fullStr |
The Relationship between
Cash and Accrual Components of Earnings with Stock Price |
| title_full_unstemmed |
The Relationship between
Cash and Accrual Components of Earnings with Stock Price |
| title_sort |
relationship between
cash and accrual components of earnings with stock price |
| publisher |
Shahid Bahonar University of Kerman |
| publishDate |
2013 |
| url |
https://doaj.org/article/a327c1e09aeb4572a8823a9404f10173 |
| _version_ |
1718444668321005568 |