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...

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Bibliographic Details
Main Authors: Kaveh Mehrani, Ebrahim Ebrahimi, Mostafa Ahmad Khanbeigi
Format: Article
Language:fas
Published: Alzahra University 2013-06-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Non
Online Access:http://jera.alzahra.ac.ir/article_582_e62c1342c563a5de329f87a9f9e5e201.pdf