This research investigates the persistence of the cash component of earnings. Prior research shows that the cash component of earnings was more persistent than the accrual component. The objective of research is to investigate the effective factors on the high persistence of the cash component of earnings. The result of this study shows that the higher persistence of the cash component is entirely due to the subcomponent related to capital providers, the other subcomponents have persistence levels almost identical to accruals.the research hypotheses are tested by the pooled regressions. the research sample consists 135 of listed firms in Tehran stock Exchange and the research period was during 2003-2008.the results confirms the earnings persistence and the higher persistence of the cash component relative to accrual component and the positive relationship between retained cash with future accruals.
Hemmati, H., Partovi, N., & Habibi, M. (2012). Investigating the Persistence of The Cash Component of Earnings. Accounting and Auditing Research, 4(15), 60-73. doi: 10.22034/iaar.2012.104669
MLA
Hasan Hemmati; Naser Partovi; Morteza Habibi. "Investigating the Persistence of The Cash Component of Earnings". Accounting and Auditing Research, 4, 15, 2012, 60-73. doi: 10.22034/iaar.2012.104669
HARVARD
Hemmati, H., Partovi, N., Habibi, M. (2012). 'Investigating the Persistence of The Cash Component of Earnings', Accounting and Auditing Research, 4(15), pp. 60-73. doi: 10.22034/iaar.2012.104669
VANCOUVER
Hemmati, H., Partovi, N., Habibi, M. Investigating the Persistence of The Cash Component of Earnings. Accounting and Auditing Research, 2012; 4(15): 60-73. doi: 10.22034/iaar.2012.104669
)