Contents & References of Comparative evaluation of the stability coefficient of different aspects of accrual items with the cash flow stability coefficient
List:
Table of Contents
Page Title
Abstract
1
Chapter One: Research Overview
1-1) Introduction
3
1-2) Statement of the Problem
5
1-3) Importance and Necessity of Research
7
1-4) research objectives
8
1-5) research assumptions
8
1-6) research scope
9
1-6-1) research subject area
9
1-6-2) research time scope
10
1-6-3) research area
10
1-7) definition of research vocabulary
10
Chapter two: theoretical foundations and research background
2-1) introduction
13
2-2) theoretical foundations
14
2-2-1) speech First: accrual items of accounting profit
14
2-2-1-1) accrual accounting
14
2-2-1-2) concept of accrual items
15
2-2-1-3) importance of accrual items of accounting profit
16
2-2-1-4) items Accrual of accounting profit and the role of these items in financial reporting
17
2-2-1-5) Quality of accrual items
20
2-2-1-6) Accrual of accounting profit and their role in the expected return of shareholders
21
2-2-3) Second speech: Stability coefficient of accrual items
23
2-2-3-1) The relationship between accruals and stock returns
23
2-2-3-2) The coefficient of sustainability of accruals and its consequences
24
2-2-3-3) The relationship of sustainability of accruals and future profits
26
2-2-3-4) Information benefits of accrual accounting profit
26
2-2-3-5) Accrual accounting profit items and their role in the normative response of the capital market
29
2-2-4) The third discussion: cash flow stability coefficient
30
2-2-4-1) Cash and framework Theoretical
30
2-2-4-2) Moving towards cash flows
32
2-2-4-3) Importance of cash flows
34
2-2-4-4) Cash flows resulting from operations and its importance in profit-making units
35
2-2-4-5) The importance of cash flows and financial reporting 38 2-2-4-6 The importance of cash flows in identifying financial events of economic units Profit-making units
42
2-2-4-9) Relation between cash and profit
43
2-2-4-10) Relation between accounting goals and cash
44
2-2-5) Fourth speech: profit and future profit forecast
45
2-2-5-1) Forecast Profit and users of profit forecasting
45
2-2-5-2) Benefits of profit forecasting for investors
47
2-2-5-3) Accounting information and their predictability
48
2-2-5-4) Profit (accounting quality) as a means of forecasting
50
2-2-5-5) Ability to predict profit
50
2-2-5-6) Usefulness of accounting figures in predicting future events
52
2-2-5-7) Forecasting profit by analysts
54
2-2-5-8) Forecasting profit by managers
54
2-2-6) Fifth speech: Investors and their reactions
59
2-2-6-1) Market reaction to the information related to the reported profit
59
2-2-6-2) Reasons for different market reactions
60
2-2-6-3) Investors' reaction to changes in items Accrual
71
2-2-6-4) Investors' reaction to accrual items against the rule
72
2-2-6-5) Reasons for abnormal reactions of investors based on accrual items
73
2-2-7) Sixth discussion: The relationship between the basic variables of research based on theoretical research
75
2-2-8) Seventh speech: research background
76
2-2-8-1) Researches conducted abroad
76
2-2-8-2) Researches conducted inside the country
83
2-2-9) Summary of research results
86
2-2-10) Summary of the chapter and the theoretical basis of the relationship between variables
86
Chapter three: research methodology
3-1) Introduction
91
3-2) MethodResearch
91
3-3) Research statistical community
92
3-4) Statistical sample size
92
3-5) Research hypotheses
93
3-6) Data collection method
94
3-7) Definition of research variables and how to calculate They
94
3-7-1) research dependent variables
95
3-7-2) research independent variables
96
3-8) hypothesis model
97
3-8-1) first hypothesis model
97
3-8-2) Second to fourth hypothesis model
99
3-9) Statistical function (examiner criterion)
100
3-9-1) Descriptive data analysis
100
3-9-2) Advantages of using panel data
100
3-9-3) Limer's F test (Fisher's statistic)
102
3-9-4) Fixed or random effects test (Hausman test)
103
3-9-5) Durbin-Watson (DW) test
104
3-9-6) Pearson correlation coefficient
106
3-9-7) Regression models
107
3-9-8) Basic assumptions of regression
108
3-9-9) Significance test for regression equation
109
3-9-10) Significance test of coefficients
109 Chapter 4: Data analysis and findings
4-4) Correlation between research variables
114
4-5) Inferential statistics
116
4-5-1) Test of the first research hypothesis
116
4-5-2) Test of the second to fourth research hypotheses
119
4-5-2-1) Interpretation of the results of the test of the second hypothesis of the research
121
4-5-2-2) Interpretation of the results of the test of the third hypothesis of the research
122
4-5-2-3) Interpretation of the results of the test of the fourth hypothesis of the research
122
Chapter five: conclusions and suggestions
5-1) Introduction
125
5-2) Results from hypotheses
125
5-2-1) First hypothesis test result
125
5-2-2) Second hypothesis test result
127
5-2-3) The result of the third hypothesis test
128
5-2-4) The result of the fourth hypothesis test
129
5-3) Suggestions from the research results
130
5-3-1) Practical suggestions
130
5-3-2) Suggestions for future research
132
5-4) Limitations of the research
132
Sources and reference
134
Source:
Persian sources and reference
Azad. Mohammad ( 1378); "Informational content of corporate profit forecasting", master's thesis. Faculty of Accounting and Coding, Allameh Tabatabai University.
Ezdinia, Naser and Seyed Yaser Nazarzadeh (2008). Examining the relationship between profit quality and stock returns in companies listed on the Tehran Stock Exchange, Sayer, Development and Capital Magazine of Shahid University, Kerman Art and Accounting Association of Iran
Ismaili, S. (2018) "Relationship between profit quality and profit" master's thesis, Shahid Beheshti University
Tehrani, Reza and Reza Hesarzadeh (2018) The effects of free cash flows and restrictions on financing on over-investment and under-capitalization Accounting Research, No. 3, Tehrani, Reza, "Financial Management", Negah Danesh Publications, Tehran, 2004) Thaghafi, Ali; Kurdestani, Gholamreza (2013) Investigating and explaining the relationship between profit quality and market reaction to changes in cash profit, Accounting and Auditing Quarterly, No. 37, Khajavi, Shokrallah and Nazimi, Amin (2013) Investigating the relationship between profit quality and stock returns with an emphasis on the role of accrual figures in Tehran Stock Exchange. Accounting and auditing reviews. No. 40. pp. 37-60
Haji Ebrahimi, Rahim, 2007, "Investigation of the effect of profit smoothing on the information content of profits of companies listed on the Tehran Stock Exchange", Master's Thesis, School of Management, University of Tehran. Master's degree, Faculty of Management, University of Tehran.