The relationship between earning accrual component and earning cash component with return and dividend

Accounting and financial reporting as an information system is responsible for satisfying informational needs for users of financial reports, especially shareholders and credit holders. Thus, the most important goal of accounting in the view of users is to provide and to offer useful information for user decision making. Power of offering useful information to facilitate their decision making procedure in the light of future situation is known as accounting information predictability. Since accounting takes into account needs of information users, it is important to offer accounting earnings for measuring and estimating firm performance and fare casting profitability and operational cash flows. Therefore, understanding the role and features of the accounting earnings and its components to fare cast firm future profitability is one of the major subjects in the accounting theory and accounting research literature. Different queries from financial investors and analysts have shown that , even though to analyst cash flows Indicating information content of earning accruals and earning cash flows to forecast return and dividend. Profitability information has preference over cash flows. In this research, the relation between an earning accrual component and earning cash component with return and dividend was studied. To test the hypothesis, 96 firms as sample were chosen. To test hypothesis 1, first we calculated variations in the accruals independent variable (ACC) and operational cash flows (CFO). Next, we have calculated return dependent variable (RET). Also, to test hypothesis 2, using accruals independent variable (ACC) and operational cash flows (CFO), we investigated the relation between operational cash flows (CFO) and accruals and we calculated dividends dependent variable (DIV) .The research results show that there is a direct and meaningful relation between earning accruals and earning cash flows and return. Also, there is a direct and meaningful relation between earning accruals and earning cash flows and dividend. These finding have concluded that even though we cannot rely on accruals and cash flows to forecast next period earning, we can forecast return and dividend of next period with accruals and cash flows

The relationship between earning accrual component and earning cash component with return and dividend

Accounting and financial reporting as an information system is responsible for satisfying informational needs for users of financial reports, especially shareholders and credit holders. Thus, the most important goal of accounting in the view of users is to provide and to offer useful information for user decision making. Power of offering useful information to facilitate their decision making procedure in the light of future situation is known as accounting information predictability. Since accounting takes into account needs of information users, it is important to offer accounting earnings for measuring and estimating firm performance and fare casting profitability and operational cash flows. Therefore, understanding the role and features of the accounting earnings and its components to fare cast firm future profitability is one of the major subjects in the accounting theory and accounting research literature. Different queries from financial investors and analysts have shown that , even though to analyst cash flows Indicating information content of earning accruals and earning cash flows to forecast return and dividend. Profitability information has preference over cash flows. In this research, the relation between an earning accrual component and earning cash component with return and dividend was studied. To test the hypothesis, 96 firms as sample were chosen. To test hypothesis 1, first we calculated variations in the accruals independent variable (ACC) and operational cash flows (CFO). Next, we have calculated return dependent variable (RET). Also, to test hypothesis 2, using accruals independent variable (ACC) and operational cash flows (CFO), we investigated the relation between operational cash flows (CFO) and accruals and we calculated dividends dependent variable (DIV) .The research results show that there is a direct and meaningful relation between earning accruals and earning cash flows and return. Also, there is a direct and meaningful relation between earning accruals and earning cash flows and dividend. These finding have concluded that even though we cannot rely on accruals and cash flows to forecast next period earning, we can forecast return and dividend of next period with accruals and cash flows

Evaluation of economic value added as an effective tool to run the value-oriented management system

Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value

Evaluation of economic value added as an effective tool to run the value-oriented management system

Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value

Evaluation of economic value added as an effective tool to run the value-oriented management system

Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value

Comparative Evaluation of Root Canal Transportation by Three NiTi Single-File Systems in Curved Canals: A Cone Beam Computed Tomography Study

Introduction. This study is aimed at evaluating root canal transportation in the mesiobuccal canal of mandibular first molars prepared with One Shape, Reciproc, and M-One nickel titanium (NiTi) single-file rotary systems using cone beam computed tomography (CBCT). Materials and Methods. In this ex vivo study, CBCT scans of 45 extracted human mandibular first molars with 20–40° curvature were obtained. The teeth were randomly divided into three groups (n=15) for preparation of the mesiobuccal canal with One Shape, Reciproc, and M-One rotary systems according to the manufacturers’ instructions. CBCT scans were obtained again after canal preparation. Changes caused by preparation in the coronal, middle, and apical thirds were determined on CBCT scans and analyzed using the Kruskal–Wallis test at P≤0.05 level of significance. Results. No significant difference was noted in the amount of canal transportation among the three groups (P>0.05). M-One caused greater transportation in the apical third compared with Reciproc and One Shape, and One Shape caused greater transportation in the coronal third compared with other groups, although its magnitude was less than 0.3 mm. Conclusion. Reciproc, One Shape, and M-One are not significantly different in terms of canal transportation