TY  - JOUR
T1  - Stability of Accruals and Cash Flows of the Companies
Listed in the Tehran Stock Exchange
AU - Koshteli, Reza Nemati AU - Koshteli, Hadi Nemati AU - Neistanaky, Mehdi Dehghan 
JO  - International Business Management
VL  - 11
IS  - 5
SP  - 1140
EP  - 1145
PY  - 2017
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2017.1140.1145
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2017.1140.1145
KW  - Financial distress
KW  -promiscuity of accruals
KW  -accruals persistence
KW  -earnings persistence
KW  -most important
KW  -flows
AB  - 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.
ER  -