Understanding the behavior of accruals is one of the most important goals of financial accounting research. Sloan (1996) shows that the accrual component of earning is less persistent than the cash component of earnings. In this research we follow the sloan research. We investigate the relationship between net operating assets and it's component with future earning.
In these analyses a sample data of 147 listed companies in Tehran stock exchange for the period of 1381 to 1386 has been used. We deflate our variables with beginning ne operating assets. And in the component of net prating asset, find a negative relationship between changes in efficiency and future earning and also we find negative relationship between working capital and future earning. But we couldn't find a significant relationship between sale's growths and net of non current operating assets with future earning.
Dastgir, M., & Mehrjoo, E. (2012). The Implication of Accrual Component of Earning on profitability of the Firms Listed in Tehran Stock exchange. Accounting and Auditing Research, 4(15), 4-21. doi: 10.22034/iaar.2012.104665
MLA
Mohsen Dastgir; Ehsan Mehrjoo. "The Implication of Accrual Component of Earning on profitability of the Firms Listed in Tehran Stock exchange". Accounting and Auditing Research, 4, 15, 2012, 4-21. doi: 10.22034/iaar.2012.104665
HARVARD
Dastgir, M., Mehrjoo, E. (2012). 'The Implication of Accrual Component of Earning on profitability of the Firms Listed in Tehran Stock exchange', Accounting and Auditing Research, 4(15), pp. 4-21. doi: 10.22034/iaar.2012.104665
VANCOUVER
Dastgir, M., Mehrjoo, E. The Implication of Accrual Component of Earning on profitability of the Firms Listed in Tehran Stock exchange. Accounting and Auditing Research, 2012; 4(15): 4-21. doi: 10.22034/iaar.2012.104665
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