The study of Relation Between Accruals and Cash Items With Error Price of Stock: Evidence From Iran

Price unexpected behavior in market is called as abnormalities. Error Price as the result of mistake estimation of expected profit by investors is one of the most important causes of abnormally certain in market i.e . If investors don’t have correct perception of effective variants on output such as benefit section and do not put accruals and cash items in their investigation in prediction of future output error price will happen in stock market. In this research in addition of risk as main and determinative factor in expected efficiency, is emphasized on determination future output in role of committal and monetary items. Statement of relation between committal items and operating course to expected output of investor in stock market are goal of this research. Statistics society of this research contain of all accepted companies in Tehran stock market that have been active between 2007 to 2011.and have chosen392 company year as statistic sample by the way of systematic elimination . Collecting method of inputs in this research is a library for calculation of research variants from EXCEL chart and is used for hypothesis testing from STATA and SPSS. Research finding represent there is no meaningful relation between committal and monetary items with expected profit, as a result of ignoring accruals and cash items, there is a mistake in output determination of Tehran stock market.