How to cite this paper
& . (2013). The impact of life cycle on the value-relevance of cash flows versus accrual financial information: An empirical study based on Tehran Stock Exchange.Management Science Letters , 3(8), 2251-2258.
Refrences
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Aharony, J., Falk, H., & Yehuda, N. (2006). Corporate life cycle and the relative value-relevance of
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Ca/Faculty/Documents/Corporate-Life-Cycle. Pdf.
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stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics, 15(2), 203-
227.
Chen, X., Yang, W., & Huang, D. (2010). Corporate life cycle and the accrual model: An empirical
study based on Chinese listed companies. Frontiers of Business Research in China, 4(4), 580-607.
Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting
academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.
Jenkins, D. S., Kane, G. D., & Velury, U. (2004). The impact of the corporate life-cycle on the valuerelevance
of disaggregated earnings components. Review of Accounting and Finance, 3(4), 5-20.
Kallunki, J. P., & Silvola, H. (2008). The effect of organizational life cycle stage on the use of
activity-based costing. Management Accounting Research, 19(1), 62-79.
Miller, D., & Friesen, P.H. (1983). Successful and unsuccessful phases of the corporate life cycle.
Organizational Studies, 4 (3), 339–356.
Miller, D., & Friesen, P.H. (1984). A longitudinal study of the corporate life cycle. Manage. Science,
30 (10), 1161–1183.
Stepanyan, G. (2011). Firm life cycle and the choice of the form of payout. Available at SSRN
1632834.
Sugianis,T. (1996). The value relevancy of research development on valuation of future earnings.
Journal of Accounting and Economics, 21, 128-142.
Wang, M. H., Ke, M. C., Liu, D. Y., & Huang, Y. S. (2011). Dividend policy and the life cycle
hypothesis: Evidence from Taiwan. The International Journal of Business and Finance
Research, 5(1), 33-52.
Xu, B. (2007). Life cycle effect on the value relevance of common risk factors. Review of Accounting
and Finance, 6(2), 162-175.
what to do about it (Vol. 1). Englewood Cliffs, NJ: Prentice Hall.
Aharony, J., Falk, H., & Yehuda, N. (2006). Corporate life cycle and the relative value-relevance of
cash flow versus accrual financial information.2003-07-15)[2008-08-30]. http://www.Bus. Brocku.
Ca/Faculty/Documents/Corporate-Life-Cycle. Pdf.
Anthony, J. H., & Ramesh, K. (1992). Association between accounting performance measures and
stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics, 15(2), 203-
227.
Chen, X., Yang, W., & Huang, D. (2010). Corporate life cycle and the accrual model: An empirical
study based on Chinese listed companies. Frontiers of Business Research in China, 4(4), 580-607.
Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting
academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.
Jenkins, D. S., Kane, G. D., & Velury, U. (2004). The impact of the corporate life-cycle on the valuerelevance
of disaggregated earnings components. Review of Accounting and Finance, 3(4), 5-20.
Kallunki, J. P., & Silvola, H. (2008). The effect of organizational life cycle stage on the use of
activity-based costing. Management Accounting Research, 19(1), 62-79.
Miller, D., & Friesen, P.H. (1983). Successful and unsuccessful phases of the corporate life cycle.
Organizational Studies, 4 (3), 339–356.
Miller, D., & Friesen, P.H. (1984). A longitudinal study of the corporate life cycle. Manage. Science,
30 (10), 1161–1183.
Stepanyan, G. (2011). Firm life cycle and the choice of the form of payout. Available at SSRN
1632834.
Sugianis,T. (1996). The value relevancy of research development on valuation of future earnings.
Journal of Accounting and Economics, 21, 128-142.
Wang, M. H., Ke, M. C., Liu, D. Y., & Huang, Y. S. (2011). Dividend policy and the life cycle
hypothesis: Evidence from Taiwan. The International Journal of Business and Finance
Research, 5(1), 33-52.
Xu, B. (2007). Life cycle effect on the value relevance of common risk factors. Review of Accounting
and Finance, 6(2), 162-175.