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...

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Bibliographic Details
Main Authors: Sajad Barandak, Asgar Pakmaram, saeed alipour
Format: Article
Language:fas
Published: University of Isfahan 2019-09-01
Series:Journal of Asset Management and Financing
Subjects:
Online Access:https://amf.ui.ac.ir/article_24126_91bc00fc99e7307649ecc3c4f944f970.pdf

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