THE INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS QUALITY AND FUTURE STOCK RETURNS IN TEHRAN STOCK EXCHANGE (TSE)

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.

HAGHIGHAT HAMID; PANAHI MEHDIE

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2011 | Volume:2 | Issue:5 Page(s): 31-50

Download Full-Text

Persian Verion

View:

2,857

Download:

Cites:

Information Journal Paper

Title

THE INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS QUALITY AND FUTURE STOCK RETURNS IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

HAGHIGHAT HAMID | PANAHI MEHDIE | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ3

ACCRUALSQ3

STOCK RETURNSQ3

SIZEQ2

GROWTHQ3

Abstract

This research investigates the relationship between quality of earnings and future STOCK RETURNS in the selected firms totally, and in the firms in separate categories with various degrees of EARNINGS QUALITY, by choosing the ACCRUALS as the representative of EARNINGS QUALITY for the firms listed in the Tehran Stock Exchange (TSE). In this study the SIZE and GROWTH of firms are taken as the control variables. In hypothesis testing, the ACCRUALS and their components in arbitrary and non-arbitrary values are used as independent variables, and the future STOCK RETURNS are taken as dependent.Using data from 91 firms in period 1375-1386, and the method of regression with cross-section series data, the results indicate that in the totally assessment, except for some cases in the medium and low degrees of EARNINGS QUALITY, the future STOCK RETURNS are not affected by the EARNINGS QUALITY. ACCRUALS components were also examined for which similar results were found. When the firms were categorized into three segments based on the degree of EARNINGS QUALITY, separate hypothesis tests indicate significant relationship between future STOCK RETURNS and EARNINGS QUALITY.

Cites

References

Cite

APA: Copy

HAGHIGHAT, HAMID, & PANAHI, MEHDIE. (2011). THE INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS QUALITY AND FUTURE STOCK RETURNS IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE, 2(5), 31-50. SID. https://sid.ir/paper/163444/en

Vancouver: Copy

HAGHIGHAT HAMID, PANAHI MEHDIE. THE INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS QUALITY AND FUTURE STOCK RETURNS IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2011;2(5):31-50. Available from: https://sid.ir/paper/163444/en

IEEE: Copy

HAMID HAGHIGHAT, and MEHDIE PANAHI, “THE INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS QUALITY AND FUTURE STOCK RETURNS IN TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 5, pp. 31–50, 2011, [Online]. Available: https://sid.ir/paper/163444/en

Related Journal Papers