Comparing the role of accruals and operating cash flows on users' decisions on financial statements: A case study of Tehran Stock Exchange
One of the major challenges facing all of individuals and organizations is decision-making based on the information. The issues of priority about cash flows and accruals data in decision-making process for different groups of financial statement users include investors, creditors, shareholders, dire...
Main Authors: | Mohsen Sohrabi Araghi, Sharifaldin Attari |
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Format: | Article |
Language: | English |
Published: |
Growing Science
2013-01-01
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Series: | Management Science Letters |
Subjects: | |
Online Access: | http://www.growingscience.com/msl/Vol3/msl_2012_296.pdf |
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