The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability
Profitability in prior studies is typically defined as one-year-ahead operating income divided by one-year-ahead average total assets. This scaling transforms operating income into return on assets (ROA). Their results reveal that the accrual component of profitability is less persistent than the ca...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2011-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_23027_89dd3c7dad60ed8083d88c31ae9b1493.pdf |