نمایش مختصر رکورد

dc.contributor.authorOstad, Mustafaen_US
dc.contributor.authorDastgir, Mohsenen_US
dc.contributor.authorKhajavi, Shukrollahen_US
dc.date.accessioned1400-12-14T14:22:25Zfa_IR
dc.date.accessioned2022-03-05T14:22:25Z
dc.date.available1400-12-14T14:22:25Zfa_IR
dc.date.available2022-03-05T14:22:25Z
dc.date.issued2022-01-01en_US
dc.date.issued1400-10-11fa_IR
dc.date.submitted2021-10-21en_US
dc.date.submitted1400-07-29fa_IR
dc.identifier.citationOstad, Mustafa, Dastgir, Mohsen, Khajavi, Shukrollah. (2022). The accrual anomaly analysis at different stages of the corporate life cycle of companies listed on the Tehran stock exchange. International Journal of Nonlinear Analysis and Applications, 13(1), 1269-1278. doi: 10.22075/ijnaa.2022.5677en_US
dc.identifier.issn2008-6822
dc.identifier.urihttps://dx.doi.org/10.22075/ijnaa.2022.5677
dc.identifier.urihttps://ijnaa.semnan.ac.ir/article_5677.html
dc.identifier.urihttps://iranjournals.nlai.ir/handle/123456789/879689
dc.description.abstractFinancial theorists believe that low accruals firms have higher returns compared to those with high accruals calling this relationship an accruals anomaly. Since the introduction of this concept, various studies have examined the factors causing accruals anomalies and their impact on corporate revenues. The current paper aims at investigating the impact of accruals anomalies on corporate profitability as well as the role of the corporate life cycle. Thus, the data was collected using 109 companies listed on the Tehran Stock Exchange data during the period 2012 to 2018.  Then, the relationships were examined using regression modelling with a panel approach. The results indicate that there is no significant impact of life cycle on the relationship between accrual anomalies and profitability.en_US
dc.format.extent5201
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoen_US
dc.publisherSemnan Universityen_US
dc.relation.ispartofInternational Journal of Nonlinear Analysis and Applicationsen_US
dc.relation.isversionofhttps://dx.doi.org/10.22075/ijnaa.2022.5677
dc.subjectAccruals Anomalyen_US
dc.subjectLife Cycleen_US
dc.subjectStock returnsen_US
dc.titleThe accrual anomaly analysis at different stages of the corporate life cycle of companies listed on the Tehran stock exchangeen_US
dc.typeTexten_US
dc.typeResearch Paperen_US
dc.contributor.departmentDepartment of Accounting, Faculty of Economics and Accounting, Islamic Azad University, Isfahan Branch (Khorasgan), Iranen_US
dc.contributor.departmentDepartment of Accounting, Faculty of Economics and Accounting, Islamic Azad University, Isfahan Branch (Khorasgan), Iranen_US
dc.contributor.departmentDepartment of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iranen_US
dc.citation.volume13
dc.citation.issue1
dc.citation.spage1269
dc.citation.epage1278


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