In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced. As a result, poor matching increases the volatility of earnings and decreases the persistence of earnings. Test had been accepted from the 113 companies in Tehran Stock Exchange during the recent eight years the indicated results consistent with the existing theory. Noise in the economic relation between revenues to expenses (poor matching) and earnings volatility during recent years is decreased and earnings persistence is increased.
Kazemi,H and Toreini,M . (2010). Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence. Empirical Studies in Financial Accounting, 8(29), 155-170.
MLA
Kazemi,H , and Toreini,M . "Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence", Empirical Studies in Financial Accounting, 8, 29, 2010, 155-170.
HARVARD
Kazemi H, Toreini M. (2010). 'Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence', Empirical Studies in Financial Accounting, 8(29), pp. 155-170.
CHICAGO
H Kazemi and M Toreini, "Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence," Empirical Studies in Financial Accounting, 8 29 (2010): 155-170,
VANCOUVER
Kazemi H, Toreini M. Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence. Empirical Studies in Financial Accounting. 2010;8(29):155-170 (In Persian).
