International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
The accounting earnings consists of accruals and cash flows and provided as the most important items of information in the financial statements of the company. Because the accounting choices may be affected by the irregularities in accruals, it is essential to examine the managerial incentives in accounting practices as well as to identify factors affecting in irregularities in accruals. One of the factors that has been widely noted is the financial distress that has been used as an indicator between creditors and business units. In this study, financial distress and eccentricity of accruals listed companies in Tehran Stock Exchange were evaluated for the period 2009-2015 (630 years companies) using multiple regression, compared test and Levene test. The results show that consistent differences accruals and cash flows in firms with less financial distress is higher than the differences in companies with high financial distress.
How to cite this article:
Reza Nemati Koshteli, Hadi Nemati Koshteli and Mehdi Dehghan Neistanaky. Stability of Accruals and Cash Flows of the Companies
Listed in the Tehran Stock Exchange.
DOI: https://doi.org/10.36478/ibm.2017.1140.1145
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2017.1140.1145