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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE   SUMMER 2012 , Volume 3 , Number 9; Page(s) 101 To 122.
 
Paper: 

Effect Of Prior Periods Intangible Return On Relationship Between Accruals And Future Return

 
 
Author(s):  Foroghi Darush*, Amiri Hadi, Hamidian Narges
 
* ISFAHAN UNIVERSITY
 
Abstract: 
In this research, in addition to the investigation on the relationship between accruals and future return, the effect of intangible return in prior periods on the relationship between accruals and future return was examined. For this intent, a sample of 80 firms listed in Tehran Stock Exchange during the period of 1999-2010 was examined. For hypotheses testing, the method of multivariate and univariate regression analyse with pooling data analysis is used.The results showed that there was a meaningful and negative relationship between accruals and future return (accrual anomaly). In addition, the intangible return in prior periods is effective in the relationship between accruals and future return. In other words, using this variable in the research model, the meaningful and negative relationship between accruals and future return disappears.
Keyword(s): ACCRUAL ANOMALY, INTANGIBLE RETURN, PERSISTENCE ARGUMENT, GROWTH ARGUMENT
 
 
 
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+ Click to Cite.
APA: Copy

FOROGHI, D., & AMIRI, H., & HAMIDIAN, N. (2012). EFFECT OF PRIOR PERIODS INTANGIBLE RETURN ON RELATIONSHIP BETWEEN ACCRUALS AND FUTURE RETURN. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(9), 101-122. https://www.sid.ir/en/journal/ViewPaper.aspx?id=273822



Vancouver: Copy

FOROGHI DARUSH, AMIRI HADI, HAMIDIAN NARGES. EFFECT OF PRIOR PERIODS INTANGIBLE RETURN ON RELATIONSHIP BETWEEN ACCRUALS AND FUTURE RETURN. JOURNAL OF ACCOUNTING KNOWLEDGE. 2012 [cited 2022January18];3(9):101-122. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=273822



IEEE: Copy

FOROGHI, D., AMIRI, H., HAMIDIAN, N., 2012. EFFECT OF PRIOR PERIODS INTANGIBLE RETURN ON RELATIONSHIP BETWEEN ACCRUALS AND FUTURE RETURN. JOURNAL OF ACCOUNTING KNOWLEDGE, [online] 3(9), pp.101-122. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=273822.



 
 
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