This study tries to answer this question that which one of the cash component of earning is the cause of that the cash component of earnings is more persistent than the accrual component. Cash component are decomposed into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/ distributions to equity. In these analyses a sample of companies in Tehran Stock Exchange has been used between 1382 to 1387. For the analysis of the data correlation and multivariate regression and panel data method were used. The results show that the higher persistence of the cash component is entirely due to the subcomponent related to equity. Also, the cash distributed to debt holders has the lowest level of persistence than other cash component of earning.
Khodadadi, V., Ghorbani, R., Hajizadeh, S., & Heydari Mohgadam, P. (2012). Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 3(9), 79-99. doi: 10.22103/jak.2012.116
MLA
Vali Khodadadi; Ramin Ghorbani; Saeed Hajizadeh; Peyman Heydari Mohgadam. "Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange". Journal of Accounting Knowledge, 3, 9, 2012, 79-99. doi: 10.22103/jak.2012.116
HARVARD
Khodadadi, V., Ghorbani, R., Hajizadeh, S., Heydari Mohgadam, P. (2012). 'Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange', Journal of Accounting Knowledge, 3(9), pp. 79-99. doi: 10.22103/jak.2012.116
VANCOUVER
Khodadadi, V., Ghorbani, R., Hajizadeh, S., Heydari Mohgadam, P. Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 2012; 3(9): 79-99. doi: 10.22103/jak.2012.116
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