Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Molaei Mahnam; IZADINIA NASER; AMIRI HADI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:16 | Issue:64 Page(s): 161-193

Download Full-Text

Persian Verion

View:

348

Download:

Cites:

Information Journal Paper

Title

Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk

Author(s)

Molaei Mahnam | IZADINIA NASER | AMIRI HADI | Issue Writer Certificate

Keywords

Earnings downside riskQ1

Financial statement analysisQ1

Risk measuresQ2

Abstract

The purpose of this study is to investigate the information content of a new risk measure (Earnings downside risk) in Financial statement analysis, which is based on the below-expectation variability in earnings. So, the relation between earnings attributes, earnings beta, earnings volatility, return downside risk and negative skewness of stock return with Earnings downside risk were examined. Five main hypotheses and seven sub-hypotheses were defined and data were analyzed for 91 companies members of Tehran stock exchange of the period from 2000 to 2014. The research regression model was tested using panel data method. The results of research show that accruals quality, persistence, predictability, smoothing, timeliness, earnings beta, earnings volatility, return downside risk and negative skewness of stock return have a significant relation with the Earnings downside risk. Therefore, it can be calculated that information on this Risk measures falls in the Earnings downside risk. Relevance and conservatism variables, although in regression analysis did not have a significant relation with the Earnings downside risk along with other risk factors, but in the correlation analysis, there is a significant and negative relationship with the Earnings downside risk.

Cites

No record.

References

No record.

Cite

APA: Copy

Molaei, Mahnam, IZADINIA, NASER, & AMIRI, HADI. (2020). Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(64 ), 161-193. SID. https://sid.ir/paper/386084/en

Vancouver: Copy

Molaei Mahnam, IZADINIA NASER, AMIRI HADI. Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;16(64 ):161-193. Available from: https://sid.ir/paper/386084/en

IEEE: Copy

Mahnam Molaei, NASER IZADINIA, and HADI AMIRI, “Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 64 , pp. 161–193, 2020, [Online]. Available: https://sid.ir/paper/386084/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops