The Effect of Minimum Cash Flows of Earnings, Accruals, and Accruals Non-Current Current Market Value of Companies Listed on Tehran Stock Exchange

Abstract

Minimum earnings and cash flows in the current and non-current accruals, including the financial information and variables that as a prominent factor in the deliberations and judgments, consider analysts to assess the company's market value. On the basis of this study, the impact of minimum cash flows of earnings, accruals, and accruals Non-Current current market value of companies listed in Tehran Stock Exchange during the period 2008 to 2014 in a sample of 819 data - company has been examined.The research data obtained through library research and application of new outcomes were collected. In order to test the hypothesis of multivariate regression analysis and their significance using the t test and F-test. Results of this study indicate that all companies reported earnings between a minimum of 4 variables, the value of the cash flows, accruals, current and non-current accruals, there is a negative relationship with the company.

Keywords: minimum earnings, cash flows, current accruals, accruals Non-Current