EFFECTS OF MACROECONOMICS VARIABLES ON EARNINGS OPACITY

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.

HEJAZI REZVAN; KHALIFEH SOLTANI SEYED AHMAD; RAHMANI ZARAFSHAN

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

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:3 (5) Page(s): 1-16

Download Full-Text

Persian Verion

View:

1,451

Download:

Cites:

Information Journal Paper

Title

EFFECTS OF MACROECONOMICS VARIABLES ON EARNINGS OPACITY

Author(s)

HEJAZI REZVAN | KHALIFEH SOLTANI SEYED AHMAD | RAHMANI ZARAFSHAN | Issue Writer Certificate

Keywords

EARNINGS OPACITYQ3

ECONOMIC GROWTHQ2

ECONOMIC FREEDOMQ3

AGENCY THEORYQ2

Abstract

The purpose of this study is to test the effect of economic factors on accounting quality. Economic factors include ECONOMIC GROWTH and ECONOMIC FREEDOM. Accounting quality is expressed by EARNINGS OPACITY. Three dimensions of EARNINGS OPACITY are earnings aggressiveness, loss avoidance, and earnings smoothing. To measure EARNINGS OPACITY, manufacturing listed firmۥs total accruals, earnings, and operating cash flow for ten years is used. ECONOMIC GROWTH is measured as the annual growth of GDP per capita. For, ECONOMIC FREEDOM variable we use, the 2009 Annual Report of Fraser Institute. To test the economics determinants of EARNINGS OPACITY, we have regressed economic factors against opacity measures. The result show EARNINGS OPACITY is positively related to ECONOMIC GROWTH. But, level of ECONOMIC FREEDOM is not significantly related to EARNINGS OPACITY.

Cites

References

Cite

APA: Copy

HEJAZI, REZVAN, KHALIFEH SOLTANI, SEYED AHMAD, & RAHMANI, ZARAFSHAN. (2010). EFFECTS OF MACROECONOMICS VARIABLES ON EARNINGS OPACITY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(3 (5)), 1-16. SID. https://sid.ir/paper/155083/en

Vancouver: Copy

HEJAZI REZVAN, KHALIFEH SOLTANI SEYED AHMAD, RAHMANI ZARAFSHAN. EFFECTS OF MACROECONOMICS VARIABLES ON EARNINGS OPACITY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(3 (5)):1-16. Available from: https://sid.ir/paper/155083/en

IEEE: Copy

REZVAN HEJAZI, SEYED AHMAD KHALIFEH SOLTANI, and ZARAFSHAN RAHMANI, “EFFECTS OF MACROECONOMICS VARIABLES ON EARNINGS OPACITY,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 3 (5), pp. 1–16, 2010, [Online]. Available: https://sid.ir/paper/155083/en

Related Journal Papers