Life Science Journal, ( ISI ), Volume (10), No (7), Year (2013-10) , Pages (340-343)

Title : ( A Study of Relationship between Accruals over Life Cycles of Food and Drug Companies Listed in Tehran Stock Exchange )

Authors: Mohammad Reza Abbaszadeh , Vahideh Jouyban ,

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Accruals are among important variables often used in accounting studies as a proxy for quality of information. Recently, a number of studies have examined the effects of life cycle stages on accruals. The present study was designed to investigate the relationship between accruals over firm life cycles for food and drug companies listed in Tehran Stock Exchange (TSE). The sample used in this study consists of 51 TSE firms selected through systematic elimination and observed over a period of 8 years (408 observation points). Variance analysis and least significant difference (LSD; a post-hoc test) were used to analyze the collected data. Our findings suggest no significant relationship between accruals of the firms over their life cycles.

Keywords

Accruals; Lifecycle; Startup (Fast Growth); Consolidation (Slow Growth); Mature; Declining;
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@article{paperid:1037764,
author = {Abbaszadeh, Mohammad Reza and Vahideh Jouyban},
title = {A Study of Relationship between Accruals over Life Cycles of Food and Drug Companies Listed in Tehran Stock Exchange},
journal = {Life Science Journal},
year = {2013},
volume = {10},
number = {7},
month = {October},
issn = {1097-8135},
pages = {340--343},
numpages = {3},
keywords = {Accruals; Lifecycle; Startup (Fast Growth); Consolidation (Slow Growth); Mature; Declining; Declined.},
}

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%0 Journal Article
%T A Study of Relationship between Accruals over Life Cycles of Food and Drug Companies Listed in Tehran Stock Exchange
%A Abbaszadeh, Mohammad Reza
%A Vahideh Jouyban
%J Life Science Journal
%@ 1097-8135
%D 2013

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