University of Bahrain
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The Role of Accounting Accruals Components as Measures of Firm Performance

Show simple item record Abu-Nassar, Mohammed Hussain Shubeeta, Maath Fawzi 2018-07-31T07:17:14Z 2018-07-31T07:17:14Z 2006-05-01
dc.identifier.issn 2210-1454
dc.description.abstract This study attempts to examine the information contents of the operating accruals and its components. Further, this study analyzes the characteristics of cash flow and the accounting accruals. A representative sample of Jordanian companies from the industrial and the service sectors, listed on Amman Stock Exchange, is used over the period 1989 – 2001. Empirical results show negative correlation between accounting accruals and the corresponding cash flow measures suggesting a chance for income smoothing based on discretionary accruals. Moreover, this study shows that the operating accounting accruals and its components improve the ability of earnings to reflect company performance with different extents. The superiority was to the short term operating accruals over the long-term components in improving the ability of earnings to reflect the company performance. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Firm Performance
dc.subject Accounting Accruals
dc.title The Role of Accounting Accruals Components as Measures of Firm Performance en_US
dc.type Article en_US
dc.volume 09
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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