Accruals, cash flows and stock returns: evidence from BIST 100

Basit Öğe Kaydı
dc.authorid0000-0002-7035-9241en_US
dc.contributor.authorKaya, Emine
dc.date.accessioned2021-11-23T13:34:52Z
dc.date.available2021-11-23T13:34:52Z
dc.date.issued2021en_US
dc.departmentMTÖ Üniversitesi, Sosyal ve Beşeri Bilimler Fakültesi, Muhasebe ve Finans Yönetimi Bölümüen_US
dc.description.abstractThe purpose of this study is to determine whether there is a relationship between the accruals, cash flows and stock returns for firms which trade in the BIST 100 index between 2005 and 2017 years. Findings prove that the persistence of the earning is high, and the persistence of cash flows is higher than the persistence of accruals. We find that accruals are negative predictors and cash flows are positive predictors for stock returns. In addition, simultaneously, we conclude that the discount rates and the change in the accruals and cash flows act together.en_US
dc.identifier.citationKaya, E. (2021). Accruals, cash flows and stock returns: evidence from BIST 100. Macroeconomics and Finance in Emerging Market Economies, 1-20.en_US
dc.identifier.doi10.1080/17520843.2021.1983702
dc.identifier.endpage20en_US
dc.identifier.issn1752-0843en_US
dc.identifier.issn1752-0851en_US
dc.identifier.scopus2-s2.0-85116352923en_US
dc.identifier.scopusqualityQ3en_US
dc.identifier.startpage1en_US
dc.identifier.urihttps://doi.org/10.1080/17520843.2021.1983702
dc.identifier.urihttps://hdl.handle.net/20.500.12899/486
dc.indekslendigikaynakScopusen_US
dc.institutionauthorKaya, Emine
dc.language.isoenen_US
dc.publisherTaylor & Francisen_US
dc.relation.ispartofMacroeconomics and Finance in Emerging Market Economiesen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAccrualsen_US
dc.subjectCash flowsen_US
dc.subjectDiscount ratesen_US
dc.subjectEarning fixation hypothesisen_US
dc.subjectBorsa Istanbulen_US
dc.titleAccruals, cash flows and stock returns: evidence from BIST 100en_US
dc.typeArticleen_US

Dosyalar

Orijinal paket
Listeleniyor 1 - 1 / 1
Küçük Resim Yok
İsim:
Emine Kaya - Makale Dosyası.pdf
Boyut:
871.6 KB
Biçim:
Adobe Portable Document Format
Açıklama:
Full Text / Tam Metin
İndir
Lisans paketi
Listeleniyor 1 - 1 / 1
Küçük Resim Yok
İsim:
license.txt
Boyut:
1.44 KB
Biçim:
Item-specific license agreed upon to submission
Açıklama:
İndir

Koleksiyon

Muhasebe ve Finans Yönetimi Bölümü Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu