A Study of Relatio
A Study of Relationship
between Accruals over Life Cycles of Food and Drug Companies Listed in Tehran
Stock Exchange
Mohammad Reza Abbaszadeh *,
Vahideh Jouyban **
* Assistant Professor,
Ferdowsi University of Mashhad
** Master of Accounting
and Young Researchers Club, Borujerd Branch, Islamic Azad University, Borujerd,
Iran.
Corresponding author
Email: [email protected]
Abstract: 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.
[Mohammad Reza Abbaszadeh, Vahideh Jouyban. A
Study of Relationship between Accruals over Life Cycles of Food and Drug
Companies Listed in Tehran Stock Exchange. Life Sci J 20133;10(7s):
340-343]. (ISSN: 1097-8135).http://www.lifesciencesite.com. 53
Keywords: Accruals; Lifecycle; Startup (Fast Growth);
Consolidation (Slow Growth); Mature; Declining; Declined.
