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This paper reexamines the Dechow & Dechev(2002) in Tehran Stock Exchange. There are different criteria for assessing the quality of accruals and earnings. Two vies are suggested for the role of accruals. By adjusting the recognition of cash flows over time. We can better measure firm performance...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2006-05-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_18494_2685c2302a40b11236125e0f9d5aa072.pdf |