THE RELATIONSHIP BETWEEN FINANCIAL AND NON-FINANCIAL CHARACTERISTICS OF THE FIRM WITH ACCRUAL QUALITY

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DASTGIR MOHSEN; KHODADADI VALI; RASTEGAR MAJID

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Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2010 | Volume:3 | Issue:10 Page(s): 55-75

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN FINANCIAL AND NON-FINANCIAL CHARACTERISTICS OF THE FIRM WITH ACCRUAL QUALITY

Author(s)

DASTGIR MOHSEN | KHODADADI VALI | RASTEGAR MAJID | Issue Writer Certificate

Keywords

ACCRUAL QUALITY ESTIMATION ERRORS OF ACCRUALSQ3

FIRMS CHARACTERISTICSQ3

Abstract

In this paper, the relationship between financial and non-financial characteristics of the firms with accrual quality is studied. The population of this study consists of all companies listed on Tehran ُ s Stock Exchange during the period of 2001-2008. Our approach to measure the accrual quality is the residuals from regressions of changes in working capital on past, present, and future operating cash ﬂows. The standard deviation of these residuals is our measure of accruals quality, where a higher standard deviation signiﬁes lower quality. We document that financial and non-financial characteristics of the ﬁrms (e.g., volatility of accruals, volatility of earnings, probability of negative earning, magnitude of accruals, operation cycle, firm size, and volatility of cash flow) can be used as instruments for evaluation of accrual quality.

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References

THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS

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APA: Copy

DASTGIR, MOHSEN, KHODADADI, VALI, & RASTEGAR, MAJID. (2010). THE RELATIONSHIP BETWEEN FINANCIAL AND NON-FINANCIAL CHARACTERISTICS OF THE FIRM WITH ACCRUAL QUALITY. JOURNAL OF SECURITIES EXCHANGE, 3(10), 55-75. SID. https://sid.ir/paper/187721/en

Vancouver: Copy

DASTGIR MOHSEN, KHODADADI VALI, RASTEGAR MAJID. THE RELATIONSHIP BETWEEN FINANCIAL AND NON-FINANCIAL CHARACTERISTICS OF THE FIRM WITH ACCRUAL QUALITY. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2010;3(10):55-75. Available from: https://sid.ir/paper/187721/en

IEEE: Copy

MOHSEN DASTGIR, VALI KHODADADI, and MAJID RASTEGAR, “THE RELATIONSHIP BETWEEN FINANCIAL AND NON-FINANCIAL CHARACTERISTICS OF THE FIRM WITH ACCRUAL QUALITY,” JOURNAL OF SECURITIES EXCHANGE, vol. 3, no. 10, pp. 55–75, 2010, [Online]. Available: https://sid.ir/paper/187721/en

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