Investigating Relationship between Accruals, Cash Flow and Profitability with Stock Return in Firms Accepted in Tehran Stock Exchange

Dr. Alireza Momeni, Amin Gholami* and Azam Pezhvan
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Dr. Alireza Momeni: Assistant Professor of Payam Noor University of Tehran, Iran
Amin Gholami*: Ph.D. Student of Accounting, Higher Education Institute of Bushehr Kherad, Iran
Azam Pezhvan: Ph.D. student of Accounting, Iran

International Journal of Economics and Financial Research, 2018, vol. 4, issue 9, 284-291

Abstract: Accruals are non-cash items of income and represent adjustments made for cash flows that do not create a benchmark for profits that are generally influenced by matuarity and cash payments, and increase expected returns of profitability and reduction of offsetting liabilities. The results indicate that operating profitability is based on liquidity of profitability factor, and, moreover, adjusted operating profit based on operating cash flow is predicted at current yield stage. An investor can increase a Sharp strategic ratio by adding an adjusted operating profit factor to a larger investment position.

Keywords: Accruals; Operating profit; Adjusted operating profit based on operating cash flow. (search for similar items in EconPapers)
Date: 2018
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