Banimahd, Bahman; Boustani, Sara; Hamidian, Mohsen - In: International Journal of Academic Research in … 4 (2014) 4, pp. 326-332
research aimed to study the relationship between operating cycle and quality of accounting information. The statistical … cycle and accruals quality. Also, it was found that increase in operating cycle would result in reduced earnings quality. … selected based on Cochran's sample size formula. The research results showed no significant relationship between operating …