Literature research
Identify of components earning behaviors in recent years is form an important part of studies of market efficiency has started with Sloans research. (1996) .Studies at Identify of components earning behaviors show that Profits of nonfinancial items (accruals) has different behavior than financial items (cash flows) a bout earning of Sustainability. That if investors and other users of financial reports to identify the differences in the behavior of the interest component will have, the data related once provided will be absorbed by the market (Sloan, 1996).
Pelk and Sapinza (2012) in their study who were seeking answers to the question whether the incorrect pricing of the stock market are affected investment decisions or not? They respond to the above questions were discretionary accruals as a proxy for the incorrect pricing of stock market. The results of this study indicate that discretionary accruals and capital expenditures are affected at future stock returns.