Abstract
In this study, the relationship between discretionary accruals and stock returns has been investigated by considering the growth variable in companies listed in Tehran Stock Exchanges. The study has been done using the data from 112 companies during 2010-2015 using systematic elimination sampling. For this purpose, three theories have been developed and three types of tests F, t and multivariate regression analysis were used to examine the hypothesis. The results of hypotheses indicate no significant relationship between discretionary accruals and stock returns, but with the addition of firm's growth, the use of discretionary accruals and positive discretionary accruals is more in firms with high growth than firms with low growth.
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