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 |
| Summary: | 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 naturally these items are occurring frequently. However each scenario indicates that concurring of items have valuation implications for investors. The results of this study indicate that in sample companies, non-operating items are persistent, but the market doesn't reaction to it. |
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| ISSN: | 2251-8509 2538-1520 |