文章基本信息

标题：The Effect of predicting Pecuniary Currents on reducing the Accruals incorrect Pricing in listed firms in Tehran Stock Exchange
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作者：Hamed Sedghi ; Peyman Amini
期刊名称：Journal of Current Research in Science
印刷版ISSN：2322-5009
出版年度：2016
卷号：4
期号：2
页码：253-258
出版社：Islamic press
摘要：The purpose of this study is investigating the Effect of predicting Pecuniary Currents on reducing the Accruals incorrect Pricing in firms listed in the Tehran Stock Exchange. For achieving this purpose, three Hypotheses have considered. To test these hypotheses, a sample of 183 companies were selected among the accepted companies in Tehran Stock Exchange during 2008 to 2015 using systematic elimination method, and multivariate regression model were used in synthetic data method. Furthermore, Eviews8 software was used for statistical analysis. The purpose of this study is investigating the Effect of predicting Pecuniary Currents on reducing the Accruals incorrect Pricing in firms listed in the Tehran Stock Exchange. For achieving this purpose, three Hypotheses have considered. The results of Research Hypothesis show that there is not significant effect between predicting Pecuniary Currents and reducing the accruals incorrect Pricing. Also detailing accruals components showed that predicting pecuniary currents doesn’t have significant ineffective in reducing mandatory and optional accruals incorrect pricing in firms listed in the Tehran Stock Exchange
关键词：Predicting Pecuniary Current; Accruals incorrect; Accruals incorrect pricing