The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type)

Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the companies listed in the Tehran Stock Exchange...

Full description

Bibliographic Details
Main Authors: Sajad Barandak, Asgar Pakmaram, saeed alipour
Format: Article
Published: University of Isfahan 2019-09-01
Series:Journal of Asset Management and Financing
Online Access: