Accounting and Auditing Studies

Accounting and Auditing Studies

Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange

Document Type : Original Article

Authors
Mehdi Maranjory 1
Neda Aghaei 2
Razieh Alikhani 1
1 Assistant Prof. Accounting, University of Chalous, Chalous, Iran
2 Ph.D Student of Accounting, Chalous, Iran
Abstract
The accounting evidence shows that investors find cash flows and discretionary accruals useful on equity and company growth. The purpose of the recent research is to assess the relationship between company growth and efficient sensitiveness subject to discretionary accruals of accepted companies in Tehran Stock Exchange. The statistics samples included 146 accepted companies in Tehran Stock Exchange amongst 2009-2013. It was used econometric software Eviews and multi – variation linear regression for analyzing data for hypothesis test. The findings show that in high growth companies, share efficient sensitiveness is more than discretionary accruals.
Keywords
Company Growth
Discretionary Accruals
Share Efficiency
Accounting and Auditing Studies
Volume 6, Issue 23
Autumn 2017
Pages 79-94