COMPARING THE EFFECT OF EARNINGS QUALITY MEASURES ON EXCESS RETURNS

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POURZAMANI ZAHRA; FANIANI MOHSEN

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:31 Page(s): 0-0

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Title

COMPARING THE EFFECT OF EARNINGS QUALITY MEASURES ON EXCESS RETURNS

Author(s)

POURZAMANI ZAHRA | FANIANI MOHSEN | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

EXCESS RETURNSQ1

ACCRUALS QUALITYQ2

DEBT RATIOQ2

FIRM SIZEQ2

Abstract

This paper examines how commonly used EARNINGS QUALITY measures fulfill a key objective of financial reporting. We predict that Firms with higher EARNINGS QUALITY will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute EXCESS RETURNS of portfolios formed on high and low values of a measure. Our sample is consists of 110 companies of those listed in TSE between 2009 to 2013. The results showed that the DEBT RATIO, company size and sales growth have no significant effect on EARNINGS QUALITY.While return on assets, profits and cash flows as a measure of profitability, have a direct impact on EARNINGS QUALITY. However, accruals, depending on the type used in various models have a direct effect, or no effect is reversed.

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APA: Copy

POURZAMANI, ZAHRA, & FANIANI, MOHSEN. (2016). COMPARING THE EFFECT OF EARNINGS QUALITY MEASURES ON EXCESS RETURNS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(31 ), 0-0. SID. https://sid.ir/paper/364181/en

Vancouver: Copy

POURZAMANI ZAHRA, FANIANI MOHSEN. COMPARING THE EFFECT OF EARNINGS QUALITY MEASURES ON EXCESS RETURNS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(31 ):0-0. Available from: https://sid.ir/paper/364181/en

IEEE: Copy

ZAHRA POURZAMANI, and MOHSEN FANIANI, “COMPARING THE EFFECT OF EARNINGS QUALITY MEASURES ON EXCESS RETURNS,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 31 , pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/364181/en

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