List of Articles mentally persistence of components of profit

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  1 - Investigating the subjective and objective persistence of earnings components and Investors' Pricing in Pharmaceutical Companies Suspected of Fraud
  kaveh parandin babak jamshidinavid mehrdad ghanbary afshin baghfalaki
  The main objective of this research is to examine the Mentally and Objective stability of profit components, investor pricing over an 11-year period from 2007 to 2017 with 352 views in 32 suspected fraudulent drug companies admitted to Tehran Stock Exchange. In this res More

  The main objective of this research is to examine the Mentally and Objective stability of profit components, investor pricing over an 11-year period from 2007 to 2017 with 352 views in 32 suspected fraudulent drug companies admitted to Tehran Stock Exchange. In this research, the method of M Banish score model has been used to identify suspected fraudulent companies. In order to analyze the data and test the hypotheses, the simulation model of Mishkin (1983) has been used with combined data approach and multivariate regression model using Eviews version 10 software. The research findings indicate that the sustainability of the cash component of profit is significantly higher than the accruals component of the earnings and investors predict less and better the components of the financial sustainability of the cash component and the earnings accrual respectively. The results also show that the mental sustainability of the cash component and the earnings accrual is higher than their objective being. In other words, investors value the profitability of suspected drug fraud companies incorrectly, and the capital market does not work well with the components of profit information. Manuscript profile