THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS QUALITY IN AGRICULTURE AND FOOD INDUSTRY COMPANIES TEHRAN STOCK EXCHANGE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SALEHI MAHDI; NASSERZADEH FARZANEH; VAKILIAN OGHOUEI MAHDI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: AGRICULTURAL ECONOMICS: IRANIAN JOURNAL OF AGRICULTURAL ECONOMICS (ECONOMICS AND AGRICULTURE JOURNAL) Year:2016 | Volume:10 | Issue:4 Page(s): 55-79

Download Full-Text

Persian Verion

View:

947

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS QUALITY IN AGRICULTURE AND FOOD INDUSTRY COMPANIES TEHRAN STOCK EXCHANGE

Author(s)

SALEHI MAHDI | NASSERZADEH FARZANEH | VAKILIAN OGHOUEI MAHDI | Issue Writer Certificate

Keywords

COMPETITION IN THE PRODUCT MARKETQ1

EARNINGS QUALITYQ1

ADJUSTED LERNER INDEXQ1

Abstract

The purpose of this article is the effect of product market competition on EARNINGS QUALITY in Agriculture and food industries in Tehran Stock Exchange. For this purpose, the ADJUSTED LERNER INDEX is used as a benchmark for competition in product market. For calculaltion of the quality of earnings three aspects were considered, the quality of accruals, the ratio of operating cash flow to operating profit and changes in accruals. The population of this research was 36 agricultural and food companies in Tehran Stock Exchange. For testing of hypotheses, the data was gathered for the years of 2007 to 2016 and Multivariate linear regression analysis was used. The results of hypothesis test shows that with increasing product market competition reduced discretionary accruals and increae the EARNINGS QUALITY. Also result show that there is no significant relationship between product market competition and ratio of operating cash to operating profit. The other results show that there is no relation between product market competition and changes in accruals. Based on obtained results it is recommended to investors and creditors that they must consider the relation between COMPETITION IN THE PRODUCT MARKET and EARNINGS QUALITY.

Cites

No record.

References

No record.

Cite

APA: Copy

SALEHI, MAHDI, NASSERZADEH, FARZANEH, & VAKILIAN OGHOUEI, MAHDI. (2016). THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS QUALITY IN AGRICULTURE AND FOOD INDUSTRY COMPANIES TEHRAN STOCK EXCHANGE. AGRICULTURAL ECONOMICS: IRANIAN JOURNAL OF AGRICULTURAL ECONOMICS (ECONOMICS AND AGRICULTURE JOURNAL), 10(4 ), 55-79. SID. https://sid.ir/paper/124483/en

Vancouver: Copy

SALEHI MAHDI, NASSERZADEH FARZANEH, VAKILIAN OGHOUEI MAHDI. THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS QUALITY IN AGRICULTURE AND FOOD INDUSTRY COMPANIES TEHRAN STOCK EXCHANGE. AGRICULTURAL ECONOMICS: IRANIAN JOURNAL OF AGRICULTURAL ECONOMICS (ECONOMICS AND AGRICULTURE JOURNAL)[Internet]. 2016;10(4 ):55-79. Available from: https://sid.ir/paper/124483/en

IEEE: Copy

MAHDI SALEHI, FARZANEH NASSERZADEH, and MAHDI VAKILIAN OGHOUEI, “THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS QUALITY IN AGRICULTURE AND FOOD INDUSTRY COMPANIES TEHRAN STOCK EXCHANGE,” AGRICULTURAL ECONOMICS: IRANIAN JOURNAL OF AGRICULTURAL ECONOMICS (ECONOMICS AND AGRICULTURE JOURNAL), vol. 10, no. 4 , pp. 55–79, 2016, [Online]. Available: https://sid.ir/paper/124483/en

Related Journal Papers