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Cites:

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Information Journal Paper

Title

THE RELATION BETWEEN EARNINGS QUALITY, EARNINGS SMOOTHING AND RISK

Pages

  115-137

Abstract

 The question was investigated in this study is that the RISK status of the companies that are paving their high quality earnings. In this research the relation between EARNINGS QUALITY, smoothing and RISK has been discovered. Using data from a sample of companies in Tehran securities exchange during a period of 1381 to 1390, Along with Panel data estimation methods to test the research hypotheses we find that the correlation between EARNINGS QUALITY and RISK of stock is negative and correlation coefficient between income smoothing and RISK-share index showed a significant positive correlation. The results indicate the RISK of companies with smoothed high quality earnings is greater than those firms having smoothed low quality earnings.

Cites

References

Cite

APA: Copy

MEHRANI, S., ESKANDARI, GH., & GANJI, H.R.. (2014). THE RELATION BETWEEN EARNINGS QUALITY, EARNINGS SMOOTHING AND RISK. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 11(42), 115-137. SID. https://sid.ir/paper/242282/en

Vancouver: Copy

MEHRANI S., ESKANDARI GH., GANJI H.R.. THE RELATION BETWEEN EARNINGS QUALITY, EARNINGS SMOOTHING AND RISK. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2014;11(42):115-137. Available from: https://sid.ir/paper/242282/en

IEEE: Copy

S. MEHRANI, GH. ESKANDARI, and H.R. GANJI, “THE RELATION BETWEEN EARNINGS QUALITY, EARNINGS SMOOTHING AND RISK,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 11, no. 42, pp. 115–137, 2014, [Online]. Available: https://sid.ir/paper/242282/en

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