The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach

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ZAFARI SOBHAN; FOROUGHI DARIOUSH; KIANI GHOLAM HOSSEIN

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:16 | Issue:64 Page(s): 1-30

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Information Journal Paper

Title

The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach

Author(s)

ZAFARI SOBHAN | FOROUGHI DARIOUSH | KIANI GHOLAM HOSSEIN | Issue Writer Certificate

Keywords

Accounting ComparabilityQ1

Accounting ConsistencyQ1

Accrual QualityQ2

Text MiningQ1

Earning qualityQ2

Abstract

The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning quality. Despite the extensive and contradictory research on the quality of earnings in the capital market, the issue of Earning quality is still one of the most important issues of interest to market researchers. Some earnings research of the last decade has tended to use a qualitative approach such as Text Mining to provide a new measure of earnings quality. Therefore, the purpose of the present study is to investigate the impact of comparability and consistency of accounting practice on earnings quality with emphasis on qualitative Text Mining approach in order to provide a valid qualitative measure for evaluate earnings quality. The statistical population of the research is the companies listed in Tehran Stock Exchange. The study sample consisted of 90 companies in the period 2012-2109. was used Multivariate regression analysis to test the research hypotheses. Earnings quality in the present study was measured based on the quality of the company's accruals. Also, Text Mining technique (vector space model) was used to measure the consistency of accounting procedures. The results and findings of the study show that Accounting Comparability has a positive effect on earnings quality. The research findings and findings also confirm that by increasing the Accounting Consistency, the quality of the firm's earnings also increases.

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APA: Copy

ZAFARI, SOBHAN, FOROUGHI, DARIOUSH, & KIANI, GHOLAM HOSSEIN. (2020). The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(64 ), 1-30. SID. https://sid.ir/paper/386082/en

Vancouver: Copy

ZAFARI SOBHAN, FOROUGHI DARIOUSH, KIANI GHOLAM HOSSEIN. The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;16(64 ):1-30. Available from: https://sid.ir/paper/386082/en

IEEE: Copy

SOBHAN ZAFARI, DARIOUSH FOROUGHI, and GHOLAM HOSSEIN KIANI, “The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 64 , pp. 1–30, 2020, [Online]. Available: https://sid.ir/paper/386082/en

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