نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشگاه علامه طباطبایی
2 دکتری حسابداری اهواز و مدرس دانشگاه
3 دانشجوی دکتری حسابداری دانشگاه شهید چمران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study aimed to evaluate the true valuation of normal accruals in companies listed in Tehran Stock Exchange. Furthermore, the role of institutional investors on the valuation of these accruals was investigated. It is expected that investors in the market are sometimes unable to interpret the right consistency and commit mistakes in accrual pricing. Therefore, data for 111 companies in Tehran Stock Exchange for the period between 1382 to 1390, using the simultaneous equation system approach and Meshkin test (1983) were analyzed. The results showed that the total accruals and non- discretionary companies are not valued by investors, and market integrity is incapable of understanding the persistence of the item. The results showed that institutional shareholders have a significant effect on the valuation of institutional discrehonary accruals, but no significant effect on the valuation of normal accruals.
کلیدواژهها [English]
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