Persistence and Valuation of Non-Operating Items
Abstract This study addresses persistence of non-operating items and market reaction to them. The increasing of concurring of items that presumed non-concurrent, may imply to management view to change or move concurrent expenses in temporary items; or indicate an environmental factor where natural...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Alzahra University
2013-06-01
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Series: | پژوهشهای تجربی حسابداری |
Subjects: | |
Online Access: | http://jera.alzahra.ac.ir/article_582_e62c1342c563a5de329f87a9f9e5e201.pdf |