THE INVESTIGATION ON INFORMATION CONTENT OF THE QUALITY OF EARNINGS IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

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HAJIAN NAJMEH; IZADINIA NASER

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

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:9 Page(s): 137-154

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Title

THE INVESTIGATION ON INFORMATION CONTENT OF THE QUALITY OF EARNINGS IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

HAJIAN NAJMEH | IZADINIA NASER | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

INFORMATION CONTENTQ2

ACCRUALSQ2

OPERATING CASH FLOWQ3

ABNORMAL RETURNSQ2

Abstract

The accounting earnings have always been one of the most controversial issues in the capital market. Critics believe that accountants consider accounting content instead of economic content. So, financial analyzer and investors must pay attention to the quality in addition to the quantity of earnings. The current research surveys the quality of accounting earnings, considering quality measures that have known in the worldwide financial literature, and then study whether investors consider the quality of earnings or not. The measures of EARNINGS QUALITY that is used in this study are the OPERATING CASH FLOW to the operating earnings ratio and accrual items. The dependent variable is abnormal stock returns in two time periods (a short and a long time periods). The simple regression model is used (to) test the research hypothesis. The regression analysis indicates that there is no relation between the OPERATING CASH FLOW to the operating earnings ratio with abnormal return of stock in period of 1383 to 1387. Also there aren't any relations between accrual items and abnormal stock returns in the short period. The regression analysis also indicates there is an adverse relation between accrual items and abnormal return of stock in the long period.

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APA: Copy

HAJIAN, NAJMEH, & IZADINIA, NASER. (2011). THE INVESTIGATION ON INFORMATION CONTENT OF THE QUALITY OF EARNINGS IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 3(9), 137-154. SID. https://sid.ir/paper/168256/en

Vancouver: Copy

HAJIAN NAJMEH, IZADINIA NASER. THE INVESTIGATION ON INFORMATION CONTENT OF THE QUALITY OF EARNINGS IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2011;3(9):137-154. Available from: https://sid.ir/paper/168256/en

IEEE: Copy

NAJMEH HAJIAN, and NASER IZADINIA, “THE INVESTIGATION ON INFORMATION CONTENT OF THE QUALITY OF EARNINGS IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 3, no. 9, pp. 137–154, 2011, [Online]. Available: https://sid.ir/paper/168256/en

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