文章基本信息

标题：RELATIONSHIP BETWEEN FREE CASH FLOWS AND DISCRETIONARY ACCRUALS IN TEHRAN STOCK EXCHANGE
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作者：Reza Gharari ; Mohammad Hassanzadeh
期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2015
卷号：4
期号：11
页码：1
出版社：Sohar University, Oman and American University of Kuwait
摘要：In the present study, an attempt has been made to examine the relationship between free cashflows and discretionary accruals in Tehran Stock Exchange. Since the time of public release offinancial information impact on the research results and the fact that the financial year of mostcompanies listed in Tehran Stock Exchange ended March ends, so all the companies listed inTehran Stock Exchange, form the research population. Due to the extent of the population andexistence of some inconsistency among the members of society, then the necessary restrictionswas selected the statistical sample. Companies whose their price is below the nominal value, mayhave a good performance but even so are not at attention of market, so these companies were notsuitable for the purposes of the present study and were excluded from the sample. After doingmentioned restrictions 63 companies were chosen as the statistical sample in which theobservation period of the study in 315 selected companies was extracted and was used to analyzeof the study. To collect the data, the library approach is used. Information required by the NewDeal and software Tehran Stock Exchange site collection, data analysis was performed usingsoftware SPSS. Findings show that the research is approved so that free cash flows havemeaningful effect on discretionary accruals.
关键词：free cash flows; discretionary accruals; Tehran Stock Exchange