THE RELATION OF COST STICKY WITH EARNING FORECAST AND EARNING QUALITY

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ESMAEILZADEH ALI; MEHRNOUSH ALI

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:21 Page(s): 37-61

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Title

THE RELATION OF COST STICKY WITH EARNING FORECAST AND EARNING QUALITY

Author(s)

ESMAEILZADEH ALI | MEHRNOUSH ALI | Issue Writer Certificate

Keywords

COST STICKINESSQ2

EARNING FORECASTQ2

EARNING QUALITYQ2

RELATED COSTSQ2

Abstract

One of the basic assumptions that reflect management accounting change RELATED COSTS associated with increased and decreased activity level. But recently, with the assumption of bond issue costs, by Anderson and And his colleagues have discussed, in the sense that the increase in costs by increasing the activity level Most of the reduction in costs in exchange for the reduction in activity. The main objective of this study is that adherence cost studied in the Tehran Stock Exchange, and administrative expenses, selling, general and Total costs and cost of goods sold as samples were analyzed. Based on the results of listed companies in Tehran Stock Exchange for a period of 6 years from the year 1384's to 1390, shows the increment in COST STICKINESS general, and administrative and selling expenses, general and Cost of goods sold decreased earnings forecast errors and Earnings Qulity. The results for the 84 firms in various stock is presented.

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APA: Copy

ESMAEILZADEH, ALI, & MEHRNOUSH, ALI. (2014). THE RELATION OF COST STICKY WITH EARNING FORECAST AND EARNING QUALITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(21), 37-61. SID. https://sid.ir/paper/198276/en

Vancouver: Copy

ESMAEILZADEH ALI, MEHRNOUSH ALI. THE RELATION OF COST STICKY WITH EARNING FORECAST AND EARNING QUALITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(21):37-61. Available from: https://sid.ir/paper/198276/en

IEEE: Copy

ALI ESMAEILZADEH, and ALI MEHRNOUSH, “THE RELATION OF COST STICKY WITH EARNING FORECAST AND EARNING QUALITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 21, pp. 37–61, 2014, [Online]. Available: https://sid.ir/paper/198276/en

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