Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE)

Accruals are the non-cash component of earnings. Cash-based operating profitability is a measure that excludes accruals from the operating profitability. We used this measure to predict stock returns. With a sample of 164 stocks from the Tehran Stock Exchange (TSE) over the period of 2006 to 2015. W...

Full description

Bibliographic Details
Main Authors: Mohammad Osoolian, Seyed Jalal Sadeghi Sharif, MohammadAmin Khalili
Format: Article
Published: University of Tehran 2018-02-01
Series:بررسی‌های حسابداری و حسابرسی
Online Access:

Similar Items