ASSESSING EARNING QUALITY IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (THE CASE OF CHEMICAL AND PHARMACEUTICAL INDUSTRIES)

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BARADARAN HASANZADEH R.; BADAVAR NAHANDI Y.; POURRABI M.V.

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Journal: FINANCIAL ACCOUNTING Year:2009 | Volume:1 | Issue:2 Page(s): 158-144

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Information Journal Paper

Title

ASSESSING EARNING QUALITY IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (THE CASE OF CHEMICAL AND PHARMACEUTICAL INDUSTRIES)

Author(s)

BARADARAN HASANZADEH R. | BADAVAR NAHANDI Y. | POURRABI M.V. | Issue Writer Certificate

Keywords

EARNING QUALITYQ2

OPERATING EARNINGQ3

CASH FLOW FROM OPERATIONQ3

Abstract

Due the shortcomings in earning measurement process such as conflict of interests between managers and shareholders and need to estimate, allocate, future forecasting and other factors. Such shortcomings resulted in low-quality earning. Thus, the purpose of this study is assessing EARNING QUALITY in listed companies in Tehran Stock Exchange in long and short terms. Research method of the study is correlation and to specify the difference between EARNING QUALITY in two chemical and pharmaceutical industries by testing the comparison of means of two populations. The results indicate that EARNING QUALITY of pharmaceutical industry group are exceeding in longer time, but Chemical industrial group in both short and long term gained a high EARNING QUALITY. Also active companies in chemical industry are enjoying from a higher EARNING QUALITY, comparing to active pharmaceutical industrial group companies. In general more cash sales, sound management, on time collection credit sales, are influencing factors of the EARNING QUALITY of companies.

Cites

A SURVEY ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT BASED ON TOTAL DISCRETIONARY ACCRUALS AND SOME MECHANISMS OF CORPORATE GOVERNANCE IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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APA: Copy

BARADARAN HASANZADEH, R., BADAVAR NAHANDI, Y., & POURRABI, M.V.. (2009). ASSESSING EARNING QUALITY IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (THE CASE OF CHEMICAL AND PHARMACEUTICAL INDUSTRIES). FINANCIAL ACCOUNTING, 1(2), 158-144. SID. https://sid.ir/paper/359075/en

Vancouver: Copy

BARADARAN HASANZADEH R., BADAVAR NAHANDI Y., POURRABI M.V.. ASSESSING EARNING QUALITY IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (THE CASE OF CHEMICAL AND PHARMACEUTICAL INDUSTRIES). FINANCIAL ACCOUNTING[Internet]. 2009;1(2):158-144. Available from: https://sid.ir/paper/359075/en

IEEE: Copy

R. BARADARAN HASANZADEH, Y. BADAVAR NAHANDI, and M.V. POURRABI, “ASSESSING EARNING QUALITY IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (THE CASE OF CHEMICAL AND PHARMACEUTICAL INDUSTRIES),” FINANCIAL ACCOUNTING, vol. 1, no. 2, pp. 158–144, 2009, [Online]. Available: https://sid.ir/paper/359075/en

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