EARNINGS QUALITY AND FIRM VALUE: EVIDENCE FROM IRANIAN FIRMS

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NORAVESH I.; MOMENI YANESARI A.; SAFARI GERAYLI M.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:4 (26) Page(s): 1-18

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Title

EARNINGS QUALITY AND FIRM VALUE: EVIDENCE FROM IRANIAN FIRMS

Author(s)

NORAVESH I. | MOMENI YANESARI A. | SAFARI GERAYLI M. | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

FIRM VALUEQ2

INVESTMENT OPPORTUNITYQ2

Abstract

Present study has been done to provide empirical evidence for the relationship between EARNINGS QUALITY measure with FIRM VALUE and the impact of INVESTMENT OPPORTUNITY on this relationship.to do so, a comprehensive index based on scaled decile rank of six earnings attributes (e.g. accruals quality, persistence, predictability, value relevance, timeliness, and conservatism) was used as a proxy of EARNINGS QUALITY. Using a sample of 79 firms listed in Tehran Stock Exchange during the period of 1387-1391, we find a positive and significant association between firm valuation with an aggregate EARNINGS QUALITY and INVESTMENT OPPORTUNITY. Furthermore, results show that firm’s-Investment opportunities has no significant effect on the relationship between EARNINGS QUALITY and FIRM VALUE.

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APA: Copy

NORAVESH, I., MOMENI YANESARI, A., & SAFARI GERAYLI, M.. (2015). EARNINGS QUALITY AND FIRM VALUE: EVIDENCE FROM IRANIAN FIRMS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(4 (26) ), 1-18. SID. https://sid.ir/paper/155160/en

Vancouver: Copy

NORAVESH I., MOMENI YANESARI A., SAFARI GERAYLI M.. EARNINGS QUALITY AND FIRM VALUE: EVIDENCE FROM IRANIAN FIRMS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(4 (26) ):1-18. Available from: https://sid.ir/paper/155160/en

IEEE: Copy

I. NORAVESH, A. MOMENI YANESARI, and M. SAFARI GERAYLI, “EARNINGS QUALITY AND FIRM VALUE: EVIDENCE FROM IRANIAN FIRMS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 4 (26) , pp. 1–18, 2015, [Online]. Available: https://sid.ir/paper/155160/en

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