The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange

In this Research, we investigate accrual reversal and the effect of good and bad accruals on the persistent of accruals, also the accruals predictability for earnings and stock return. For this purpose, we applied Johns model (1991) and Dechow and Dichev (2002) as modified by Bushman et al. (2011), also pooled data. The Research sample contains 91 active companies on Tehran Stock Exchange for period of 1381 to 1389. The results indicate statistically relation between good accruals and sales growth and volatility of working capital, also between current bad accruals future bad accruals.