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Paper Information

Journal:   JOURNAL OF FINANCIAL ACCOUNTING RESEARCH   SUMMER 2012 , Volume 4 , Number 2 (12); Page(s) 83 To 100.
 
Paper: 

THE EFFECT OF ACCRUALS RELIABILITY ON RETURN ON STOCK

 
 
Author(s):  BABAJANI J., AZIMI YANCHESHMEH M.*
 
* ISLAMIC AZAD UNIVERSITY MOBARAKEH BRANCH (IAU), IRAN
 
Abstract: 

This paper investigates the relationship between accounting information reliability and return on stock (ROS). So we introduce a comprehensive definition and categorization of accruals in which each accrual category is rated according to its reliability. Previous research findings show lower persistence for less reliable accruals. If investors fully understand accruals reliability concept, there shouldn't be more negative relation between less reliable accruals and future return on stock (ROS). This research is an applied and correlation research that implements a pooled data. Our population includes all listed companies in Tehran Stock Exchange (TSE) for the period 1380 to 1387. We analyzed a sample of 141 companies. Results of this research don't confirm a more negative relation between less reliable accruals and future stock returns.

 
Keyword(s): ACCRUAL RELIABILITY, ACCRUAL COMPONENT, CASH COMPONENT, RETURN ON STOCK
 
References: 
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