The relationship between Current and Cash Items on Net Return on Assets in Tehran stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 5, Issue 7
Abstract
The purpose of this research is to examine the impact of The relationship between Current and Cash Items on Net Return on Assets in Tehran stock exchange.Previous studies have provided evidences that, higher accrual profitability obligation in comparison with accrual profitability in each period is associated with lower profitability performance in future periods. These findings were interpreted as an increase in operating accruals adversely affect operating profit in future periods, thus decreasing the profitability of coming period. 143 companies listed in Tehran Stock Exchange in the period 1382-1388 is reviewed. In this study, we demonstrated that, accrual profitability has no adverse effect on the operating profitability of the next period and lower stability of current accrual profitability to cash profitability in relation with operating profit of the next period lies beneath the stronger correlation between current accrual profitability and cash profitability with net operating assets.
Authors and Affiliations
Ehsan ghadrdan *| Faculty Member of Accounting Department, payame Noor University, I.R. of IRAN(Corresponding Author)email : e.gh.pnu@gmail.com, Mohammad Rashedi| Master of Accounting, accounting Department, payame Noor University, I.R. of IRAN, saeid mohammad nezami| Master of Accounting, accounting Department, payame Noor University, I.R. of IRAN
Keywords
Related Articles
- EP ID EP5968
- DOI -
- Views 322
- Downloads 7
The study of al-yamini written by abd-aljabbar al-utbi and its interpretations
The historical book of al-Yamini by Ab?Na?rMuhammad Bin ?bdal-jabb?r-ial?Utbioccupies has a primary position among general histories and Ghaznavi age dynastic.It is about praising conquerors and events in the S?m?nid dyn...
Determining Contribution of Personality Characteristics in Posttraumatic Growth in Patients with Cancer
Background: Although cancer may have negative psychological sequel, it may also be experienced as a result of the struggle with highly challenging life circumstances such as posttraumatic growth (PTG). The present study...
The effect of teaching mathematics to play on Third-grade academic achievement of girl students in Mashhad-iran
Background and purpose: Mathematics teaching and learning is a difficult task. One of the challenges that mathematics teachers confront is the lack of motivation and interest in some students to learn and progress in mat...
SWOT Analysis in Iran Khodro Automobile Industry for Improving Productions
The Iran Khodro automobile industry is the largest car company in Iran. Bus was the first production of this company was built in 1962. Iran khodro automobile has risen from a small industry to a significant player in Ir...
Principles of Writing Paragraphs in Persian
Important but ignored issue of writing paragraph in Persian is somehow so ingrained with minds of writers which are seen clumsily applied in writing. Of course its application is sometimes incorrect and it is attempted t...