STICKY ACCRUALS AND EARNING QUALITY

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MOHAMMADI AMIR; SAGHAFI ALI

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Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2015 | Volume:8 | Issue:30 Page(s): 5-24

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Information Journal Paper

Title

STICKY ACCRUALS AND EARNING QUALITY

Author(s)

MOHAMMADI AMIR | SAGHAFI ALI | Issue Writer Certificate

Keywords

ACCRUALS QUALITYQ3

STICKY ACCRUALSQ2

EARNINGS QUALITYQ2

TYPE I AND II ERRORSQ2

Abstract

The process of accruals creation in identifying revenues and expenses leads to form errors in accruals estimation. Estimation error (abnormal accruals) is also accompanied by EARNINGS QUALITY reduction. A precise study of this process and recognizing the respective items lead to inequity of cash earnings and accrual earnings which are the good ways for measuring EARNINGS QUALITY. In this research, an organized structure is explained for identifying accruals estimation error with a precise analysis of accruals creation process at the time of company revenues and expenses recognizing and this organized structure becomes operational in a testable way.In this study, EARNINGS QUALITY measure of 123 listed companies in Tehran Stock Exchange during 2001 to 2013 was calculated and compared with Jones Adjusted Model and Dechaw and Dechow Model from the perspective of TYPE I AND II ERRORS.This comparison showed that the model of this study is better than other models from the perspective of TYPE I AND II ERRORS. In the other words, organized structure in the process of accruals identification and their time matching with cash flows, introduction of STICKY ACCRUALS, using accruals in estimating their errors and developing models in industry level, improve ACCRUALS QUALITY model.

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APA: Copy

MOHAMMADI, AMIR, & SAGHAFI, ALI. (2015). STICKY ACCRUALS AND EARNING QUALITY. JOURNAL OF SECURITIES EXCHANGE, 8(30), 5-24. SID. https://sid.ir/paper/187761/en

Vancouver: Copy

MOHAMMADI AMIR, SAGHAFI ALI. STICKY ACCRUALS AND EARNING QUALITY. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2015;8(30):5-24. Available from: https://sid.ir/paper/187761/en

IEEE: Copy

AMIR MOHAMMADI, and ALI SAGHAFI, “STICKY ACCRUALS AND EARNING QUALITY,” JOURNAL OF SECURITIES EXCHANGE, vol. 8, no. 30, pp. 5–24, 2015, [Online]. Available: https://sid.ir/paper/187761/en

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