How to cite this paper
APA: Valahzaghard, M & Bakhsh, S. (2013). A study on relationship between abnormal accruals and future profitability: Evidence from Tehran Stock Exchange. Management Science Letters, 3(11), 2853-2858.
Chicago/Turabian: Valahzaghard, M & Bakhsh, S. 2013. "A study on relationship between abnormal accruals and future profitability: Evidence from Tehran Stock Exchange." Management Science Letters 3, no. 11 (2013): 2853-2858.
AMA: Valahzaghard, M & Bakhsh, S. A study on relationship between abnormal accruals and future profitability: Evidence from Tehran Stock Exchange. Management Science Letters. 2013;3(11):2853-2858.
References
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Barth, M. E., Cram, D. P., & Nelson, K. K. (2001). Accruals and the prediction of future cash flows. The Accounting Review, 76(1), 27-58.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2001). Earnings quality and stock returns (No. w8308). National Bureau of Economic Research.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Dechow, P. M., Hutton, A. P., & Sloan, R. G. (1999). An empirical assessment of the residual income valuation model. Journal of accounting and economics, 26(1), 1-34.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Hand, J. R. (1990). A test of the extended functional fixation hypothesis. Accounting Review, 740-763.
Hirshleifer, D., Hou, K., & Teoh, S. H. (2009). Accruals, cash flows, and aggregate stock returns. Journal of Financial Economics, 91(3), 389-406.
Jones, J. J. (1991). Earnings management during import relief investigations.Journal of accounting research, 29(2), 193-228.
Richardson, S., Sloan, R., Soliman, M., & Tuna, A. (2001). Information in accruals about the quality of earnings. Information in Accruals About the Quality of Earnings (July 2001).
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?. Accounting Review, 289-315.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the long?run market performance of initial public offerings. The Journal of Finance, 53(6), 1935-1974.
Xie, H. (2001). The mispricing of abnormal accruals. The accounting review,76(3), 357-373.
Yasuda, Y., Okuda, S. Y., & Konishi, M. (2004). The relationship between bank risk and earnings management: evidence from Japan. Review of Quantitative Finance and Accounting, 22(3), 233-248.
Barth, M. E., Cram, D. P., & Nelson, K. K. (2001). Accruals and the prediction of future cash flows. The Accounting Review, 76(1), 27-58.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2001). Earnings quality and stock returns (No. w8308). National Bureau of Economic Research.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Dechow, P. M., Hutton, A. P., & Sloan, R. G. (1999). An empirical assessment of the residual income valuation model. Journal of accounting and economics, 26(1), 1-34.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Hand, J. R. (1990). A test of the extended functional fixation hypothesis. Accounting Review, 740-763.
Hirshleifer, D., Hou, K., & Teoh, S. H. (2009). Accruals, cash flows, and aggregate stock returns. Journal of Financial Economics, 91(3), 389-406.
Jones, J. J. (1991). Earnings management during import relief investigations.Journal of accounting research, 29(2), 193-228.
Richardson, S., Sloan, R., Soliman, M., & Tuna, A. (2001). Information in accruals about the quality of earnings. Information in Accruals About the Quality of Earnings (July 2001).
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?. Accounting Review, 289-315.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the long?run market performance of initial public offerings. The Journal of Finance, 53(6), 1935-1974.
Xie, H. (2001). The mispricing of abnormal accruals. The accounting review,76(3), 357-373.
Yasuda, Y., Okuda, S. Y., & Konishi, M. (2004). The relationship between bank risk and earnings management: evidence from Japan. Review of Quantitative Finance and Accounting, 22(3), 233-248.