COMPARING THE SCALES OF EARNINGS QUALITY FEATURE IN KNOWLEDGE-BASED INDUSTRIES WITH OTHER INDUSTRIES

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MASHAYEKH SHAHNAZ; DOUSTIAN SEDDIGHEH

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:8 | Issue:32 Page(s): 49-62

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Title

COMPARING THE SCALES OF EARNINGS QUALITY FEATURE IN KNOWLEDGE-BASED INDUSTRIES WITH OTHER INDUSTRIES

Author(s)

MASHAYEKH SHAHNAZ | DOUSTIAN SEDDIGHEH | Issue Writer Certificate

Keywords

KNOWLEDGE-BASED INDUSTRIESQ2

EARNINGS QUALITYQ2

EARNINGS MATCHINGQ2

EARNINGS VOLATILITYQ2

SELLINGQ2

GENERAL AND ADMINISTRATIVE EXPENSE VOLATILITYQ2

Abstract

Increases in intangible investments reduce EARNINGS QUALITY for several reasons. One reason is high volatility in revenues and cash flows that carry higher uncertainty about future benefits than do tangible investments. In this paper EARNINGS QUALITY dimensions compare according to two kind of industries that include KNOWLEDGE-BASED INDUSTRIES (industries that involve higher intangible costs as R & D) and another industries. In this research we use two scale of EARNINGS QUALITY that include matching and EARNINGS VOLATILITY. Therefore we consider 342 firm-year observations from the years 2009 through 2014. Consequences indicate that EARNINGS QUALITY of KNOWLEDGE-BASED INDUSTRIES is lower than other industries. Likewise market-to-book ration that intend as intangible intensity scale had significant and very high correlation with SELLING, GENERAL AND ADMINISTRATIVE EXPENSE VOLATILITY. Main contribution this research is consideration of EARNINGS QUALITY on base KNOWLEDGE-BASED INDUSTRIES and other industries that such division didn’t implement in prior studies.

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APA: Copy

MASHAYEKH, SHAHNAZ, & DOUSTIAN, SEDDIGHEH. (2017). COMPARING THE SCALES OF EARNINGS QUALITY FEATURE IN KNOWLEDGE-BASED INDUSTRIES WITH OTHER INDUSTRIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(32 ), 49-62. SID. https://sid.ir/paper/197916/en

Vancouver: Copy

MASHAYEKH SHAHNAZ, DOUSTIAN SEDDIGHEH. COMPARING THE SCALES OF EARNINGS QUALITY FEATURE IN KNOWLEDGE-BASED INDUSTRIES WITH OTHER INDUSTRIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;8(32 ):49-62. Available from: https://sid.ir/paper/197916/en

IEEE: Copy

SHAHNAZ MASHAYEKH, and SEDDIGHEH DOUSTIAN, “COMPARING THE SCALES OF EARNINGS QUALITY FEATURE IN KNOWLEDGE-BASED INDUSTRIES WITH OTHER INDUSTRIES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 32 , pp. 49–62, 2017, [Online]. Available: https://sid.ir/paper/197916/en

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