Heirany, Forough; Moeinadin, Mahmoud; Nazemizadeh, Manije - In: International Journal of Academic Research in … 4 (2014) 1, pp. 309-318
This study seeks to investigate the role of the accruals decomposition in increasing the information value. The sample is composed of 66 firms listed on the Tehran Stock Exchange over a five year period from 2007 to 2011. The samples are selected by using filtering technique. The collected data...