Information Value of Earnings Components during the Global Financial Crisis

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Parandin Kaveh; DARABI ROYA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2020 | Volume:8 | Issue:32 Page(s): 75-88

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Title

Information Value of Earnings Components during the Global Financial Crisis

Author(s)

Parandin Kaveh | DARABI ROYA | Issue Writer Certificate

Keywords

Global Financial Crisis

Financial Crisis

Earnings Components

Accruals

Discretionary Accruals

Non-Discretionary Accruals

Operation Cash Flow

Abstract

The Financial Crisis is not a new phenomenon in the world. the structure of an economy or group of economics may encounter with Financial Crisis. Considering that Financial Crisis subject is one of the most important subjects in the economics world, thus purpose of this research is to study the value information of earnings componets in Financial Crisis/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Global Financial Crisis period in Companies listed on the Tehran Stock Exchang. This research time zone is from the year 2013 to 2017 and totally 126 companies will be studied. The upcominy research aim is practical and it is method is descriptive-solidarity in this research; linear regression model is used in order to test the hypothesis statistical a method which is used in this research is panel data method. The hypothesis test results shows that value of information is related to discretionary Accruals and Operation Cash Flow was different and less I Financial Crisis period in companison with previous period. Although according to the results, a significant difference between non-discretionary Accruals value information in Global financial period and previous was not observed.

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APA: Copy

Parandin, Kaveh, & DARABI, ROYA. (2020). Information Value of Earnings Components during the Global Financial Crisis. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(32 ), 75-88. SID. https://sid.ir/paper/269091/en

Vancouver: Copy

Parandin Kaveh, DARABI ROYA. Information Value of Earnings Components during the Global Financial Crisis. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2020;8(32 ):75-88. Available from: https://sid.ir/paper/269091/en

IEEE: Copy

Kaveh Parandin, and ROYA DARABI, “Information Value of Earnings Components during the Global Financial Crisis,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 32 , pp. 75–88, 2020, [Online]. Available: https://sid.ir/paper/269091/en

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