| عنوان فارسی مقاله: | نقش اقلام تعهدی سرمایه کاری روی کیفیت درامدها و بازده سهام |
| عنوان انگلیسی مقاله: | The Role of Working Capital Accruals on Earnings Quality and Stock Return |
5. خلاصه و نتیجهگیری
کلمات کلیدی :
The Quality of Accruals and Earnings: The Role of Accrual ... - jstor https://www.jstor.org/stable/3203324 by PM Dechow - 2002 - Cited by 3658 - Related articles Keywords: quality of accruals; earnings quality; estimation errors; earnings ... of accrual quality is the extent to which working capital accruals map into operating ... [PDF]Why do accruals predict earnings? - Faculty & Research - Dartmouth ... faculty.tuck.dartmouth.edu/images/uploads/faculty/jonathan.../Persistence_4-2014.pdf by J Lewellen - Cited by 1 - Related articles quality? Do accrual reversals explain the negative relation between accruals and ... for current earnings, a dollar of working-capital accruals is associated with $0.59 of ... for the low persistence of accruals, focusing primarily on the role. The role of accrual estimation errors to determine accrual and ... www.emeraldinsight.com/doi/abs/10.1108/IJAIM-04-2015-0022 by J Izadi Zadeh Darjezi - 2016 - Related articles One of the main roles of working-capital accruals is to adjust the recognition of cash flows. This paper aims to focus on earnings quality by examining the ... Searches related to Role of Working Capital Accruals on Earnings Quality working capital accruals definition abnormal working capital accruals abnormal working capital accruals definition