INVESTIGATION OF ACCRUAL EFFECTS ON EARNINGS QUALITY IN THE LISTED FIRMS ON TEHRAN STOCK EXCHANGE

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NOURVASH I.; MASHAYEKHI B.; BORGHAEI Z.

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Journal: FINANCIAL ACCOUNTING Year:2009 | Volume:1 | Issue:3 Page(s): 31-53

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Title

INVESTIGATION OF ACCRUAL EFFECTS ON EARNINGS QUALITY IN THE LISTED FIRMS ON TEHRAN STOCK EXCHANGE

Author(s)

NOURVASH I. | MASHAYEKHI B. | BORGHAEI Z. | Issue Writer Certificate

Keywords

ACCRUALSQ3

ESTIMATION ERROR DEGREEQ2

EARNINGS QUALITYQ2

EARNINGS PERSISTENCEQ2

Abstract

In this paper the relationship between the ACCRUALS estimation error and EARNINGS QUALITY has been examined. The quality of ACCRUALS is calculated by standard deviation of the residuals in model, which is introduced by Dechow and Dichev (2002), and quality of earnings is measured based on its persistence. For the test of our research hypothesis, we used the listed firms in Tehran Stock Exchange (TSE) from 1999 to 2005. The results show that the EARNINGS PERSISTENCE decreases when the estimation error of ACCRUALS increases. Hence, since the EARNINGS PERSISTENCE has a positive relationship with EARNINGS QUALITY, we may conclude a negative relationship between ACCRUALS estimation errors and EARNINGS QUALITY. Therefore, in the listed firms in TSE, with an increase in the estimation error of ACCRUALS, the EARNINGS QUALITY decreases. These are consistent to some previous empirical researches such as Dechow (1994), Dechow and Dichev (2002).

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APA: Copy

NOURVASH, I., MASHAYEKHI, B., & BORGHAEI, Z.. (2009). INVESTIGATION OF ACCRUAL EFFECTS ON EARNINGS QUALITY IN THE LISTED FIRMS ON TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 1(3), 31-53. SID. https://sid.ir/paper/168215/en

Vancouver: Copy

NOURVASH I., MASHAYEKHI B., BORGHAEI Z.. INVESTIGATION OF ACCRUAL EFFECTS ON EARNINGS QUALITY IN THE LISTED FIRMS ON TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2009;1(3):31-53. Available from: https://sid.ir/paper/168215/en

IEEE: Copy

I. NOURVASH, B. MASHAYEKHI, and Z. BORGHAEI, “INVESTIGATION OF ACCRUAL EFFECTS ON EARNINGS QUALITY IN THE LISTED FIRMS ON TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 1, no. 3, pp. 31–53, 2009, [Online]. Available: https://sid.ir/paper/168215/en

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