نقش اقلام تعهدي در عدم تقارن زماني شناسايي سود و زيان اقتصادي

The Role of Accruals in the Asymmetrically Timely Recognition Economic Gain and Loss

In this study we inquire into the role of accruals in the asymmetrically timely recognition economic gain and loss. This essay intend to determine whether accruals recognition economic losses more well-timed than economic gains. For understand this, we choose number 113 companies of between Tehran Securities Exchange for period 2000-2007 and using improved Dechow- Dichev model that was introduced by Ball and Shivakumar (2006), test our hypotheses. For measure economic losses in improved Dechow- Dichev model we use proxy variables that include operating cash flows, current operating cash flows minus previous period operating cash flows and abnormal return of shares. Founds show that companies use accruals to recognition economic losses more on time and in order to estimate accruals, improved Dechow-Dichev model versus conditional Dechow- Dichev model has more explanation power.