Persistence and Valuation of Non-Operating Items

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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Main Authors: Kaveh Mehrani, Ebrahim Ebrahimi, Mostafa Ahmad Khanbeigi
Format: Article
Language:fas
Published: Alzahra University 2013-06-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Persistence
Non
Operating Items
Concurrent
Online Access:http://jera.alzahra.ac.ir/article_582_e62c1342c563a5de329f87a9f9e5e201.pdf
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spelling doaj-f17a80ec6a394be9b0330e32b7d37eb52020-11-25T00:49:51ZfasAlzahra Universityپژوهش‌های تجربی حسابداری2251-85092538-15202013-06-0124435810.22051/jera.2013.582582Persistence and Valuation of Non-Operating ItemsKaveh Mehrani0Ebrahim Ebrahimi1Mostafa Ahmad Khanbeigi2دانشگاه تهراندانشگاه تهراندانشگاه تهرانAbstract   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.http://jera.alzahra.ac.ir/article_582_e62c1342c563a5de329f87a9f9e5e201.pdfPersistenceNonOperating ItemsConcurrent
collection DOAJ
language fas
format Article
sources DOAJ
author Kaveh Mehrani
Ebrahim Ebrahimi
Mostafa Ahmad Khanbeigi
spellingShingle Kaveh Mehrani
Ebrahim Ebrahimi
Mostafa Ahmad Khanbeigi
Persistence and Valuation of Non-Operating Items
پژوهش‌های تجربی حسابداری
Persistence
Non
Operating Items
Concurrent
author_facet Kaveh Mehrani
Ebrahim Ebrahimi
Mostafa Ahmad Khanbeigi
author_sort Kaveh Mehrani
title Persistence and Valuation of Non-Operating Items
title_short Persistence and Valuation of Non-Operating Items
title_full Persistence and Valuation of Non-Operating Items
title_fullStr Persistence and Valuation of Non-Operating Items
title_full_unstemmed Persistence and Valuation of Non-Operating Items
title_sort persistence and valuation of non-operating items
publisher Alzahra University
series پژوهش‌های تجربی حسابداری
issn 2251-8509
2538-1520
publishDate 2013-06-01
description 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.
topic Persistence
Non
Operating Items
Concurrent
url http://jera.alzahra.ac.ir/article_582_e62c1342c563a5de329f87a9f9e5e201.pdf
work_keys_str_mv AT kavehmehrani persistenceandvaluationofnonoperatingitems
AT ebrahimebrahimi persistenceandvaluationofnonoperatingitems
AT mostafaahmadkhanbeigi persistenceandvaluationofnonoperatingitems
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