بررسي رابطه بين قابليت اتكاي اندازه گيري اجزاي سود و ثبات سود در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران

Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence.

The primary purpose of this research is : " examining the relationship between reliability components of the earning and earnings persistence. The comparison of the persistence of components of the earnings." So the main question of this research is as follows: Is the persistence of different components of earnings the same ? In this research we have made use of operational earnings and the information of Accrual items of 113 firms which were stock exchange members between 1378- 1386. To test the hypotheses of the research, we have made use of the multivariant linear regression method. To examine the meaning fullness of the differences between regression coefficients , we have made use of vald test and complete and decreased models of regression. Accounting earnings are divided into two parts of cash and accrual sections. The accrual section is divided into three more parts of current operational activities, and non cash operational activities , accrual items of finance activities. First we compared the persistence of cash section of earnings with the persistence of accrual section of earnings then we compared the persistence of cash section of earnings with the persistence of accrual components. Finally the persistence of accrual section of earnings have been compared with each other. The persistence of accrual element of earnings is lower that of cash element of earnings the reason for this is that the larger amount of the subjectivity of accrual items and their reliability is lower than cash element to the results of this research show that the persistence of cash section has a meaningful difference with the persistence of accrual section and its components. On the one hand when the accrual section of earnings is unusually high or low the earning have less persistence. On the other hand the difference between the persistence of accrual components of earnings is not high and statistically , none of these differences are meaningful the results of this research show that the earnings of the firms in which the cash section of earnings is higher than that of the whole earnings the earnings will have more persistence.