The Effect of Global Financial Crisis on Earnings Quality

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SAFARZADEH MOHAMMAD HOSSEIN; Vahedian Reza

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

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:8 | Issue:4 (31) Page(s): 37-64

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Information Journal Paper

Title

The Effect of Global Financial Crisis on Earnings Quality

Author(s)

SAFARZADEH MOHAMMAD HOSSEIN | Vahedian Reza | Issue Writer Certificate

Keywords

Global Financial CrisisQ1

Earnings QualityQ2

Accounting ConservatismQ2

Accruals QualityQ2

Earnings SmoothingQ2

Abstract

In the Global Financial Crisis, managers are under pressure, and to avoid bankruptcy, they manipulate financial information or hide them to postpone financial distress, using their authorities in applying accounting standards and doing estimates and forecasts. This study investigates one of the most important factors affecting Earnings Quality, using seven criteria to measure Earnings Quality, including ex-post and ex-ante conservatism, value relevance, Accruals Quality, earnings persistence and Earnings Smoothing, as well as a zero-one dummy variable to introduce the absence or presence of Global Financial Crisis, totally in the multivariate regression and panel data models. This study used data collected from a sample of 148 firms in the Tehran Stock Exchange in the years 2005 to 2015. Findings showed that the Global Financial Crisis improves quality of earnings through positive impacts on some criteria of Earnings Quality, including earnings persistence and smoothing, and reduces quality of earnings through negative impacts on some other criteria, including conservatism, value relevance, Accruals Quality and earnings predictability. The findings also indicated that quality of earnings before the period of Global Financial Crisis is more than that during the crisis.

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APA: Copy

SAFARZADEH, MOHAMMAD HOSSEIN, & Vahedian, Reza. (2018). The Effect of Global Financial Crisis on Earnings Quality. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(4 (31) ), 37-64. SID. https://sid.ir/paper/163413/en

Vancouver: Copy

SAFARZADEH MOHAMMAD HOSSEIN, Vahedian Reza. The Effect of Global Financial Crisis on Earnings Quality. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;8(4 (31) ):37-64. Available from: https://sid.ir/paper/163413/en

IEEE: Copy

MOHAMMAD HOSSEIN SAFARZADEH, and Reza Vahedian, “The Effect of Global Financial Crisis on Earnings Quality,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 4 (31) , pp. 37–64, 2018, [Online]. Available: https://sid.ir/paper/163413/en

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