The effect of non-accounting factors on accounting losses
Other Title(s)
أثر العوامل الغير محاسبية على الخسائر المحاسبية
Author
Source
Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series
Issue
Vol. 34, Issue 4 (31 Aug. 2019), pp.13-30, 18 p.
Publisher
Mutah University Deanship of Academic Research
Publication Date
2019-08-31
Country of Publication
Jordan
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Abstract EN
The focus of this paper is examining the fundamentals of accounting losses.
Specifically, the paper examines the effect of non-accounting factors on accounting losses for listed firms in the ASE.
Non-accounting factors such as size, the length of the operating cycle and actual performance are more relevant in valuing loss firms.
The paper finds that small size firms, long operating cycles and actual (real) performance explain losses for listed firms in the ASE.
The results suggest that these non-accounting factors play a dominant role for valuing firms reporting losses.
The paper concludes that investors must recognize the underlying reasons of losses before discarding loss firms as an investment alternative.
American Psychological Association (APA)
Mashuka, Tariq Zaki. 2019. The effect of non-accounting factors on accounting losses. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series،Vol. 34, no. 4, pp.13-30.
https://search.emarefa.net/detail/BIM-905805
Modern Language Association (MLA)
Mashuka, Tariq Zaki. The effect of non-accounting factors on accounting losses. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series Vol. 34, no. 4 (Aug. 2019), pp.13-30.
https://search.emarefa.net/detail/BIM-905805
American Medical Association (AMA)
Mashuka, Tariq Zaki. The effect of non-accounting factors on accounting losses. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series. 2019. Vol. 34, no. 4, pp.13-30.
https://search.emarefa.net/detail/BIM-905805
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 29-30
Record ID
BIM-905805