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Paper Information

Journal:   IRANIAN JOURNAL OF BUSINESS AND ECONOMICS   JUNE 2014 , Volume 1 , Number 2; Page(s) 0 To 0.
 
Paper: 

ACCRUAL REVERSALS, EARNINGS AND STOCK RETURNS

 
 
Author(s):  MAHAM KEYHAN, KARAMI FATEMEH*
 
* ISLAMIC AZAD UNIVERSITY OF QAZVIN
 
Abstract: 

In this study, a comprehensive examination of accrual reversal, and its effect on earnings and Stock Returns, for several items of accepted companies in Tehran Stock Exchange, has been done. This study aims to recognize the distinguished features of these accrual components by decomposing and discovering their relation with the mentioned items in adjacent years. To achieve that, the information of 83 companies during the time period of 1383-1391 has been reviewed. The selective approach for the hypothesis testing is of correlational and retrospective kind. The results show that accruals, arising from persistent growth in companies, consist of a process with a positive serial correlation which indicates that the anticipated future benefits of accruals, resulting from the growth take place and accruals, arising from temporary fluctuations in working capital, good accruals, and accrual estimation error involves a process with a negative serial correlation. And eventually, the effect of reversed trend of accruals on Earnings and Stock Returns has been investigated.

 
Keyword(s): ACCRUALS QUALITY, EARNINGS QUALITY, ESTIMATION ERROR, PERSISTENCY, PROFITABILITY, STOCK RETURNS
 
References: 
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