Investigation Persistence Component Earning in Economic Foundations with Calculation Coefficient Sensitivity Each Industry and Comparison with Persistence Component Earnings in Accounting Fundamentals

Investors and creditors and other users of financial statements are to achieve their goals for their earnings forecasts. Hence to understand this problem, which is a component of profit on the earnings forecasts is more effective and Persistence. In this study, the persistence of the components of earning perspective economic fundamentals, including systematic earnings and unsystematic earnings and comparison with the basics of accounting, including cash earning  and accrual earning during the period of 8 years between 1388 to 1395 companies listed on Tehran Stock Exchange (classified in 13 industries and include 1000 year-Company) has been paid. By examining the data and analyzing the regression model of the research, the results shows that first hypothesis based on economic foundations of, systematic earning of unsystematic earning is persistences. Also the results of the second hypothesis shows that the basis of accounting fundamentals, cash Component of earning of accrual component of earning is persistences. The results of additional tests based on annual regression indicate that components earning in economic fundamentals more Persistence of components earning in accounting fundamentals. In other words, profits arising from general economic factors (systematic earning) have most persistence and accrual parts of earning have lowest persistence earning. Also Mining metal industry, ceramic tile, chemicals and non-metallic minerals have the highest coefficient sensitivity to general economic factors.
Journal fo Iranian Accounting Review, Volume:5 Issue: 19, 2019
69 to 92  
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