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The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock

Ghasem Blue; Nasim Lotfi

Volume 11, Issue 44 , March 2015, , Pages 1-35

Abstract
  Various studies (wolk & et al, 2004, Beaver & Demski ,1979) indicate that changes in reported accounting earnings lead to changes in stock prices. Since current accounting earnings is useful in predicting future earnings , So the current earning due to the ability to predict future earnings and ...  Read More