Persistence and Valuation of Non-Operating Items

Autor: Kaveh Mehrani, Ebrahim Ebrahimi, Mostafa Ahmad Khanbeigi
Jazyk: perština
Rok vydání: 2013
Předmět:
Zdroj: پژوهش‌های تجربی حسابداری, Vol 2, Iss 4, Pp 43-58 (2013)
Druh dokumentu: article
ISSN: 2251-8509
2538-1520
DOI: 10.22051/jera.2013.582
Popis: Abstract This study addresses persistence of non-operating items and market reaction to them. The increasing of concurring of items that presumed non-concurrent, may imply to management view to change or move concurrent expenses in temporary items; or indicate an environmental factor where naturally these items are occurring frequently. However each scenario indicates that concurring of items have valuation implications for investors. The results of this study indicate that in sample companies, non-operating items are persistent, but the market doesn't reaction to it.
Databáze: Directory of Open Access Journals