Nowa wersja platformy jest już dostępna.
Przejdź na


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2013 | 11 | 91-99
Tytuł artykułu

An Investigation on the Earnings Quality in Companies : (Evidence from Iran)

Treść / Zawartość
Warianty tytułu
Języki publikacji
A considerable focus of bottom-line income losses is important in the case of investigating quality of earnings. The future of stock returns is all associated with accruements that are in relation with reliability, and negativity. Earning increases that are accompanied by high accruals, suggesting inferiority of earnings, are related with poor future returns. This study describes the investigation of different hypotheses earnings manipulation, extrapolative fundaments about future growth, and under reaction to changes in business conditions to explain accruals' predictive power. Differentiations between the hypotheses are grounds on operating performance, the behavior of individual accrual items, discretionary versus fixed investment trust components of accruals, and special items. In the main hypothesis we tested stock return and Earning Quality separately. In this investigation firms in according to a mount of accruals. Later on the validity using within-industry comparisons, and data on Tehran stocks was checked. This means that earnings management occurs with a time lag by market participants. In this research it was indicated that components of accruals including changes in accounts receivable, inventory, other current assets, current liabilities and other current liabilities have not significant effect on stock return. It was also indicated that for discretionary accruals, decreasing of stock return is greater than the decreasing of stock return for non-discretionary accruals. (original abstract)
Opis fizyczny
  • Islamic Azad University, Ghorveh, Iran
  • Islamic Azad University, Ghorveh, Iran, student
  • Islamic Azad University, Ghorveh, Iran
  • [1] Brown L., Sivakumar K., Comparing the quality of three earnings. Working Paper, Georgia State University, 2001.
  • [2] Collins D., Kothari S. P., Journal of accounting and economics 11 (1989) 143-181.
  • [3] Cornell B., Landsman R., Financial analysts journal 59 (2003) 20-29.
  • [4] DeAngelo L., The accounting review 61 (1986) 400-420.
  • [5] Dichow P., Dichev I., The accounting review 77 (2002) 35-59.
  • [6] Financial Accounting Standards Board, Statement of financial accounting concept 1, Stamford, CT., 1983.
  • [7] Hand J., The accounting review 64 (1989) 587-623.
  • [8] Khajavi P., Nazemi A., Accounting and Auditing 40 (2005) 37-60.
  • [9] Lougee B., C. Marquardt C., Account. Rev. 79(3) (2004) 769-795.
  • [10] Mohammad Hadi Zohdi, Hashem Valipour, Mohadese Hasani, Mohammad Reza Dalvand, Maryam Zohdi, Research Journal of Applied Sciences, Engineering and Technology 4(16) (2012) 2632-2638.
  • [11] Warfield T., Wild J., Accounting Review 67 (1992) 821-842.
Typ dokumentu
Identyfikator YADDA
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.