THE RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING INFORMATION AND THE CORRELATION OF COMPANY AND INDUSTRY’ S GROWTH RATE

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NADERI SAEED; HEIDARPOOR FARZANEH; YAGHOOBNEZHAD AHMAD

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:39 Page(s): 191-218

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Title

THE RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING INFORMATION AND THE CORRELATION OF COMPANY AND INDUSTRY’ S GROWTH RATE

Author(s)

NADERI SAEED | HEIDARPOOR FARZANEH | YAGHOOBNEZHAD AHMAD | Issue Writer Certificate

Keywords

ACCOUNTING INFORMATION QUALITYQ1

INFORMATION ASYMMETRYQ2

INVESTMENTQ2

Abstract

The present study investigates the relationship between the quality of accounting information and the correlation of company and industry’ s growth rate for the companies listed in Tehran Stock Exchange. In this regard, different measurement criteria of ACCOUNTING INFORMATION QUALITY including earnings sustainability index, earnings smoothing, predictability of earnings and accruals, and a combination of the above ranked variables. In addition, to measure the correlation of company and industry’ s growth rate the following four criteria has been used: Long-term INVESTMENTs, operating profit, sales and capital structure’ s growth rate. The hypothesizes of the research are tested using a sample consisting of 111 of companies for a time period of 15 years from 2003 to 2016 implementing multiple variable regression model and panel data model. Eviews software were employed for calculation. The results of testing the hypotheses show that the high quality of accounting information can assure investors that the amounts invested by them are invested in the core business of the company.

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APA: Copy

NADERI, SAEED, HEIDARPOOR, FARZANEH, & YAGHOOBNEZHAD, AHMAD. (2018). THE RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING INFORMATION AND THE CORRELATION OF COMPANY AND INDUSTRY’ S GROWTH RATE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(39 ), 191-218. SID. https://sid.ir/paper/198202/en

Vancouver: Copy

NADERI SAEED, HEIDARPOOR FARZANEH, YAGHOOBNEZHAD AHMAD. THE RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING INFORMATION AND THE CORRELATION OF COMPANY AND INDUSTRY’ S GROWTH RATE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(39 ):191-218. Available from: https://sid.ir/paper/198202/en

IEEE: Copy

SAEED NADERI, FARZANEH HEIDARPOOR, and AHMAD YAGHOOBNEZHAD, “THE RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING INFORMATION AND THE CORRELATION OF COMPANY AND INDUSTRY’ S GROWTH RATE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 39 , pp. 191–218, 2018, [Online]. Available: https://sid.ir/paper/198202/en

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