سایت تخصصی حسابداری

ارسال مطالب این سایت به ایمیل شما

ایمیل خود را در زیر وارد کنید تا آخرین مطالب حسابکده به ایمیل شما ارسال گردد. در صورتی که با مشکلی مواجه شدید به بخش «آموزش اشتراک ایمیلی حسابکده» مراجعه کنید.

Delivered by FeedBurner

مقایسه سود و جریانات نقدی به عنوان معیارهایی برای ارزیابی عملکرد شرکت

تاریخ:یکشنبه 4 دی 1390-15:08

حسابداری مالی زمستان 1388; 1(4):1-25.
 
مقایسه سود و جریانات نقدی به عنوان معیارهایی برای ارزیابی عملکرد شرکت: بررسی نقش اقلام تعهدی
 
مشایخی بیتا,شریعتی ایوری علیرضا
  
عده زیادی از استفاده کنندگان اطلاعات مالی از سود به عنوان معیاری برای ارزیابی عملکرد شرکت استفاده می کنند. یکی دیگر از معیارهای اندازه گیری عملکرد که می تواند مورد استفاده واقع شود خالص وجه نقد دریافتی است. تا قبل از الزامی شدن تهیه صورت جریانات نقدی برای شرکتها، تنها معیار برای سنجش عملکرد، سود شرکت بود که پس از آن معیار دیگری (جریانات نقدی) برای سنجش عملکرد شرکت معرفی شد. با این وجود هنوز عده زیادی از استفاده کنندگان از صورتهای مالی از معیار سود برای سنجش عملکرد شرکت استفاده می کنند. در این پژوهش توانایی هر یک از معیارهای سود و جریانات نقدی را در انعکاس عملکرد شرکت مورد ارزیابی قرار داده ایم و به این منظور، اطلاعات مربوط به سال 1379 تا 1386 برای 82 شرکت عضو نمونه از شرکت های پذیرفته شده در بورس اوراق بهادار تهران مورد آزمون قرار گرفته اند. نتایج تحقیق حاکی از آن است که در دوره های اندازه گیری كوتاه مدت، سود نسبت به جریانهای نقدی عملیاتی رابطه بسیار قویتری با بازده سهام دارد. همچنین، مشخص گردیدكه با افزایش طول دوره های اندازه گیری، توانایی جریانهای نقدی عملیاتی نسبت به سود برای انعكاس عملكرد شركت افزایش می یابد. از سوی دیگر، اقلام تعهدی نقش مهمی در افزایش توانایی سود برای انعكاس عملكرد شركت (بازده سهام) از خود نشان دادند. البته در صورتی كه قدر مطلق اقلام تعهدی بزرگ باشد، ارتباط بین بازده سهام و جریانهای نقدی عملیاتی نسبت به ارتباط بین بازده سهام و سود کاهش می یابد.

 كلید واژه: بازده سهام، جریانهای نقدی عملیاتی، اقلام تعهدی، سود حسابداری، دوره اندازه گیری كوتاه مدت، دوره اندازه گیری بلند مدت
 


نوع مطلب : مقاله  دانلود 

health benefits of coconut oil
شنبه 18 آبان 1398 18:46
Hello to every single one, it's truly a nice for me to go to see this site, it
includes valuable Information.
quest bars cheap
چهارشنبه 17 مهر 1398 20:27
What i do not realize is if truth be told how you are not really much more well-favored than you might be now.

You are very intelligent. You know thus considerably when it
comes to this matter, produced me personally imagine it from a lot
of various angles. Its like men and women are not involved until
it is one thing to do with Lady gaga! Your own stuffs outstanding.
Always deal with it up!
minecraft games
پنجشنبه 4 مهر 1398 00:26
I always used to study paragraph in news papers but now as
I am a user of internet thus from now I am using net for content, thanks to web.
minecraft games
سه شنبه 2 مهر 1398 22:00
I'm not sure why but this website is loading extremely
slow for me. Is anyone else having this problem or is it a
issue on my end? I'll check back later on and
see if the problem still exists.
minecraft games
چهارشنبه 13 شهریور 1398 02:10
If some one desires expert view regarding running a blog after that i recommend him/her to visit
this webpage, Keep up the pleasant work.
minecraft games
یکشنبه 27 مرداد 1398 20:19
This design is incredible! You most certainly know how to
keep a reader entertained. Between your wit and your videos, I was almost moved to start my own blog (well, almost...HaHa!) Excellent job.

I really loved what you had to say, and more than that, how you presented it.

Too cool!
plenty of fish dating site
چهارشنبه 23 مرداد 1398 12:13
I'm not sure where you're getting your information, but great topic.
I needs to spend some time learning more or understanding more.
Thanks for fantastic info I was looking for this information for my mission.
pof https://natalielise.tumblr.com
پنجشنبه 10 مرداد 1398 08:44
At this time it seems like Drupal is the preferred blogging platform
out there right now. (from what I've read) Is that what you are
using on your blog? plenty of fish natalielise
pof
چهارشنبه 9 مرداد 1398 04:35
This excellent website definitely has all the information and facts
I needed concerning this subject and didn't know who to ask.
smore.com
جمعه 4 مرداد 1398 14:01
I must thank you for the efforts you have put in writing this website.
I really hope to view the same high-grade blog posts from you later on as
well. In fact, your creative writing abilities has inspired me to get
my own website now ;) plenty of fish natalielise
plenty of fish dating site
پنجشنبه 3 مرداد 1398 15:32
For latest information you have to go to see world-wide-web
and on web I found this website as a finest web page for latest updates.
plenty of fish dating site
جمعه 28 تیر 1398 20:16
Can I just say what a relief to find a person that truly knows what they're discussing on the internet.
You actually realize how to bring a problem to light and make it important.
More people have to look at this and understand this side of the story.
It's surprising you aren't more popular since you most certainly possess the gift.
Buy Legal Steroids
پنجشنبه 23 خرداد 1398 18:05
Wow, superb blog format! How long have you ever been blogging for?
you make running a blog glance easy. The overall look of your site is excellent, let alone the content material!
gamefly free trial
جمعه 17 خرداد 1398 14:20
Greate post. Keep writing such kind of information on your
page. Im really impressed by your site.
Hi there, You've done a great job. I will certainly digg it and in my view suggest
to my friends. I am confident they'll be benefited from this website.
how to get help in windows 10
پنجشنبه 9 خرداد 1398 11:10
Great blog here! Also your website loads up fast! What host are you using?
Can I get your affiliate link to your host? I wish my website
loaded up as fast as yours lol
gamefly free trial
چهارشنبه 8 خرداد 1398 17:40
I couldn't resist commenting. Very well written!
gamefly free trial
چهارشنبه 8 خرداد 1398 04:59
Currently it seems like Expression Engine is the preferred blogging platform out there
right now. (from what I've read) Is that what you're using on your blog?
how to get help in windows 10
سه شنبه 7 خرداد 1398 23:25
Please let me know if you're looking for a
article writer for your blog. You have some really great posts and I think
I would be a good asset. If you ever want to take some of the load off, I'd really like to write some articles for your blog in exchange for a link back to mine.
Please blast me an e-mail if interested. Regards!
which best ed drug
شنبه 28 اردیبهشت 1398 00:21
reduce erectile dysfunction http://viagralim.us reduce erectile dysfunction !
I just like the valuable information you provide for your articles. I'll bookmark your weblog and take a look at again right here frequently. I am slightly certain I'll be informed plenty of new stuff proper right here! Good luck for the next!
g
شنبه 21 اردیبهشت 1398 16:55
Wow, incredible weblog structure! How long have you been blogging for?
you made blogging glance easy. The whole look of your website is magnificent, let alone the content!
minecraft free download pc
جمعه 20 اردیبهشت 1398 02:33
Woah! I'm really enjoying the template/theme of this website.
It's simple, yet effective. A lot of times it's difficult to get that "perfect balance" between usability and visual appearance.
I must say that you've done a amazing job with this.
Additionally, the blog loads super quick for me on Chrome.
Exceptional Blog!
gamefly
جمعه 13 اردیبهشت 1398 11:52
Have you ever considered creating an e-book or guest authoring on other websites?
I have a blog based upon on the same subjects you discuss
and would love to have you share some stories/information. I know my viewers would appreciate your work.
If you're even remotely interested, feel free to shoot me an e mail.
gamefly
جمعه 13 اردیبهشت 1398 03:31
It's a pity you don't have a donate button! I'd definitely
donate to this fantastic blog! I guess for now i'll settle for bookmarking and adding your
RSS feed to my Google account. I look forward to new updates
and will talk about this blog with my Facebook group.
Chat soon!
top erectile dysfunction doctors in tx
سه شنبه 3 اردیبهشت 1398 01:54
ed cures http://viagralim.us ed cures !
A person necessarily help to make significantly posts I would state. That is the first time I frequented your web page and thus far? I amazed with the analysis you made to create this actual submit amazing. Excellent process!
minecraft
سه شنبه 20 فروردین 1398 18:56
That is a great tip particularly to those new to the
blogosphere. Brief but very accurate information… Thanks for sharing this one.

A must read post!
minecraft
سه شنبه 20 فروردین 1398 00:56
Generally I don't learn article on blogs, but I wish to say
that this write-up very forced me to try and do it! Your writing style has been amazed
me. Thanks, very nice article.
minecraft
پنجشنبه 15 فروردین 1398 06:54
Howdy great blog! Does running a blog similar to this take
a great deal of work? I've very little expertise in coding however I was
hoping to start my own blog in the near future. Anyways, if you have any recommendations or techniques for new
blog owners please share. I understand this is off topic nevertheless I
simply wanted to ask. Thanks!
chocolate
چهارشنبه 12 اردیبهشت 1397 10:08
Hi there to every body, it's my first pay a visit of this
web site; this web site contains awesome and truly
fine stuff designed for readers.
http://babaradelreal.weebly.com/blog/bunions-causes-symptoms-and-treatments
شنبه 31 تیر 1396 10:47
After exploring a handful of the blog posts on your blog, I seriously appreciate your technique of writing
a blog. I saved as a favorite it to my bookmark webpage list and will be checking
back in the near future. Please check out my
website too and tell me how you feel.
http://haneyqgpbjynybn.jimdo.com/2015/08/15/hammer-toe-relief-without-having-surgery
دوشنبه 1 خرداد 1396 23:51
It's appropriate time to make a few plans for the longer term and
it is time to be happy. I have learn this put up and if I could I
want to suggest you some attention-grabbing things or tips.
Perhaps you can write subsequent articles regarding this article.

I desire to learn more things approximately it!
 
لبخندناراحتچشمک
نیشخندبغلسوال
قلبخجالتزبان
ماچتعجبعصبانی
عینکشیطانگریه
خندهقهقههخداحافظ
سبزقهرهورا
دستگلتفکر


نمایش نظرات 1 تا 30




Admin Logo




ساخت وبلاگ در میهن بلاگ

شبکه اجتماعی فارسی کلوب | اخبار کامپیوتر، فناوری اطلاعات و سلامتی مجله علم و فن | ساخت وبلاگ صوتی صدالاگ | سوال و جواب و پاسخ | رسانه فروردین، تبلیغات اینترنتی، رپرتاژ، بنر، سئو