STUDYING THE RELATIONSHIP BETWEEN DISCRETIONARY ACCRUALS AND SOME OF THE PERFORMANCE INDICATORS OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

The fact of importance of measuring performance is recognized for organizations and it plays an important role in many organizations. Today, as we are in the information age, accounting profit is part of the information used by investors in risk assessment and returns on an accrual basis. The corporate performance evaluation is one of the most important issues for investors in terms of investment decision. The purpose of this study was to study the relationship between the voluntary accruals level and the performance indicators of companies listed in Tehran Stock Exchange. For this purpose, some performance indicators such as cash flow, return on assets, return on equity, price-to-profit ratio, and return on investment were measured. The research sample consisted of 102 Iranian stock exchanges during the years 2010-2014. The results of the research show that there is a significant relationship between discretionary accruals and operating cash flow and equity returns, and the market pricing of accruals is not affected by the external financing levels.  Article visualizations

N,N′-Dicyclo­hexyl-N′′,N′′-dimethyl­phospho­ric triamide

In the title compound, C14H30N3OP, both cyclo­hexyl groups adopt chair conformations with the NH unit in an equatorial position. The P atom adopts a slightly distorted tetra­hedral environment. In the (CH3)2NP(O) unit, the O—P—N—C torsion angles, showing the orientations of the methyl groups with respect to the phosphoryl group, are −166.6 (3) and 34.6 (4)°. The O atom of the P=O group acts as a double hydrogen-bond acceptor and is involved in two different inter­molecular N—H⋯OP hydrogen bonds, building R 2 2(8) rings that are further linked into chains running parallel to the b axis

rac-Phenyl (benzylamido)(p-tolyl­amido)­phosphinate

The title compound, C20H21N2O2P, was synthesized from (RS)-(C6H5O)P(O)Cl(NHC6H4-p-CH3) and benzyl­amine. The product crystallizes as a racemate in a polar space group. The phospho­rus atom has a distorted tetra­hedral configuration: the bond angles at the P atom are in the range 103.2 (1)–118.4 (1)°. The P—N(benzyl­amido) bond [1.615 (2) Å] is slightly shorter than the P—N(p-tolyl­amido) bond [1.630 (2) Å]. Both N—H groups adopt an anti orientation relative to the phosphoryl group. In the crystal, the adjacent mol­ecules are linked via N—H⋯O hydrogen bonds, forming R 2 2(8) rings, into a one-dimensional arrangement parallel to the x axis

O-Phenyl (tert-butyl­amido)(p-tolyl­amido)­phosphinate

In the title mol­ecule, C17H23N2O2P, the P atom has a distorted tetra­hedral environment. The P—N bond to the tolyl­amido fragment is 1.642 (4) Å while that to the butyl­amido fragment is 1.629 (3) Å. The dihedral angle between the two benzene rings is 82.3 (2)°. In the crystal, adjacent mol­ecules are linked via weak N—H⋯(O)P and N—H⋯N hydrogen-bonding inter­actions into an extended chain parallel to the b axis. The three methyl groups of the tert-butyl­amido substituent are disordered over two sets of sites with equal occupancies. The crystal studied was found to be a non-merohedral twin with the minor twin component = 23.1 (1)%

O-Phenyl (cyclo­hexyl­amido)(p-tolyl­amido)­phosphinate

In the title mol­ecule, C19H25N2O2P, the P atom is bonded in a distorted tetra­hedral environment. The dihedral angle between the two phenyl rings is 89.09 (8)°. The methyl H atoms are disordered over two sets of sites with equal occupancy. The O atom of the P=O group acts as a double hydrogen-bond acceptor of the type (N—H)2⋯(O=)P—, forming R 2 2(8) rings which are further linked into chains along [010]