جستجوی مقالات مرتبط با کلیدواژه « earning's quality » در نشریات گروه « حسابداری »

In this study, the effect of business group membership on the relationship between determinants of Earning’s Quality (including earning nature, predictability, persistence, and auditing quality) and the Earning’s Quality was studied. In order to test the proposed hypothesis in this regard, the financial data from listed companies in Tehran Stock Exchange were collected and used. Two different samples (one sample of the group
members companies and another one of independent companies) of the listed companies in Tehran Stock Exchange for the years from 2007 to 2012 were selected and the related data were processed by the Excel and Eveiws software. To test the hypotheses, the technique of multiple regressions was used and model’s statistics were estimated for both samples, then using the T-test the results were compared for two above-mentioned samples. In this study which was conducted as the first study in this regard in Iran, assessing the role of the determinants of the earning quality in business groups companies compared to independent companies counterparts reveals useful information for managers, investors and users of financial statements to be laid.

The purpose of this paper is to examine the impact of conditional and unconditional conservatism on earnings’ quality in IRAN stock market. For this purpose, a sample consisting of 112 companies during the period of 2001 to 2014 was selected. To test the research hypotheses, extension Basu model has been used. In this model, conditional conservatism is measured using the Basu’s asymmetric timeliness measure; cash flow from operation to net income ratio (CFO/NI) was used as a proxy of earnings quality, and the market to book ratio (MTB) was used to measure the unconditional conservatism. The methodology of this study is correlational and multiple regression analysis was used for the panel data. The findings indicate that conditional conservatism has no effect on earnings quality, whereas there is a positive and significant relationship between unconditional conservatism and earnings quality.