The Effect of Accounting-based Earnings Characteristics on Earning Downside Risk

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DASINEH MEHDI; TARIVERDI YADOLLAH; HEIDARPOOR FARZANEH

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:41 Page(s): 153-176

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Information Journal Paper

Title

The Effect of Accounting-based Earnings Characteristics on Earning Downside Risk

Author(s)

DASINEH MEHDI | TARIVERDI YADOLLAH | HEIDARPOOR FARZANEH | Issue Writer Certificate

Keywords

Earning DownsideQ1

Earning Downside RiskQ1

Return Downside RiskQ1

Earning AttributesQ2

Abstract

The selection of appropriate risk measurement indicators has always been a challenging topic in the field of capital market studies. The ability of financial statements to evaluate risk is one of the key issues for financial researchers. Earning volatility can play a key role in risk assessment In this regard this paper investigates examines the effects of accounting-based earnings characteristics on Earning Downside Risk. In this research, we examined 119 selected companies from listed firms in Tehran Stock Exchange. Characteristics of Accruals Quality, Persist, Predict and smoothing as accounting-based characteristics Earning Attributes and Earning Downside risk have been used with a different approach than other research as an indicator of risk assessment. Based on our sample and using multiple regression tests, other than smooth attribute, we found significant relationship other Earning Attributes and Earning Downside risk.

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APA: Copy

DASINEH, MEHDI, TARIVERDI, YADOLLAH, & HEIDARPOOR, FARZANEH. (2019). The Effect of Accounting-based Earnings Characteristics on Earning Downside Risk. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 153-176. SID. https://sid.ir/paper/198125/en

Vancouver: Copy

DASINEH MEHDI, TARIVERDI YADOLLAH, HEIDARPOOR FARZANEH. The Effect of Accounting-based Earnings Characteristics on Earning Downside Risk. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):153-176. Available from: https://sid.ir/paper/198125/en

IEEE: Copy

MEHDI DASINEH, YADOLLAH TARIVERDI, and FARZANEH HEIDARPOOR, “The Effect of Accounting-based Earnings Characteristics on Earning Downside Risk,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 153–176, 2019, [Online]. Available: https://sid.ir/paper/198125/en

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