THE EFFECT OF EARNINGS QUALITY ON TANGIBLE FIXED ASSETS AND LONG-TERM INVESTMENTS

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DASTGIR MOHSEN; GHANIZADEH BAHRAM

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:23 Page(s): 75-97

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Information Journal Paper

Title

THE EFFECT OF EARNINGS QUALITY ON TANGIBLE FIXED ASSETS AND LONG-TERM INVESTMENTS

Author(s)

DASTGIR MOHSEN | GHANIZADEH BAHRAM | Issue Writer Certificate

Keywords

CASH FLOW OPERATIONQ2

EARNINGS QUALITYQ2

TANGIBLE FIXED ASSETSQ2

LONG-TERM INVESTMENTSQ2

DISCRETIONARY ACCRUALS AND NON-DISCRETIONARY ACCRUALSQ2

Q-TOBINQ2

KZ INDEXQ2

Abstract

Due to the financial crises of the twentieth and the twenty-first centuries, investors have largely lost their trust in earning and its quality seeing their own capital or that of others being lost. Therefore, it seems necessary to measure EARNINGS QUALITY. The findings of a lot of accounting studies suggest that despite multiple criteria in performance evaluation, corporate managers and investors in their investment decisions use earning more widely in the optimal allocation of resources in investments. Thus, in addition to the quantity of earnings, the quality should also be noted and examined more carefully. TANGIBLE FIXED ASSETS and long term investments are the key elements of financial reporting which represent the financial condition of the business unit. They play an important role in carrying out operational activities and, ultimately, profitability of the firms. Operational activities are not possible without them. This study evaluates the impact of EARNINGS QUALITY on the amount of investment in fixed assets and long term investments. The population is 415 and the selected sample is 123 firms among the listed companies in Tehran Stock Exchange for the period of 2002 to 2012. In order to measure the EARNINGS QUALITY, Chen model in 2005 is used which is one of the best models in the world.The research results indicate that a decrease in the EARNINGS QUALITY has negative correlation With TANGIBLE FIXED ASSETS, LONG-TERM INVESTMENTS, and the whole company assets, and with reducing the quality of earnings, the above mentioned investments increase.

Cites

THE RELATIONSHIP BETWEEN COLLATERAL ASSETS AND INVESTMENTS WITH CONSIDERING THE ROLE OF FINANCIAL REPORTING QUALITY

References

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APA: Copy

DASTGIR, MOHSEN, & GHANIZADEH, BAHRAM. (2014). THE EFFECT OF EARNINGS QUALITY ON TANGIBLE FIXED ASSETS AND LONG-TERM INVESTMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(23), 75-97. SID. https://sid.ir/paper/198157/en

Vancouver: Copy

DASTGIR MOHSEN, GHANIZADEH BAHRAM. THE EFFECT OF EARNINGS QUALITY ON TANGIBLE FIXED ASSETS AND LONG-TERM INVESTMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(23):75-97. Available from: https://sid.ir/paper/198157/en

IEEE: Copy

MOHSEN DASTGIR, and BAHRAM GHANIZADEH, “THE EFFECT OF EARNINGS QUALITY ON TANGIBLE FIXED ASSETS AND LONG-TERM INVESTMENTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 23, pp. 75–97, 2014, [Online]. Available: https://sid.ir/paper/198157/en

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