Internal Control Disclosures Level and Earning Quality

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EBRAHIMI KORDLAR ALI; Akhondi Omid

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

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:34 Page(s): 103-122

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Information Journal Paper

Title

Internal Control Disclosures Level and Earning Quality

Author(s)

EBRAHIMI KORDLAR ALI | Akhondi Omid | Issue Writer Certificate

Keywords

Internal controlQ1

Earning QualityQ2

DisclosureQ2

Abstract

This study is aimed to examine the relation between Internal control Disclosures level and Earning Quality. Accounting earning is one of the most important elements of financial reporting and since Internal control Disclosures improve financial reporting quality, it can improve Earning Quality too. To measure Internal control Disclosures level, this study, using leng and ding (2011) and Kwame Agyei-Mensah (2016), examines each firm annual report in order to calculate Internal control Disclosures Index. Earning Quality is measured using discretionary accruals absolute value. This study begins in 2013 because "The Internal controls Rule" for the firms listed in Tehran Stock Exchange and Farabourse firms was approved by Securities and Exchange Organization in 2012. The Statistical population is firms listed in Tehran Stock Exchange during the period 2013 to 2016 and the sample consists of 424 year-firm observations. Results show that there is a positive (direct) relation between Internal control Disclosures level and Earning Quality.

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APA: Copy

EBRAHIMI KORDLAR, ALI, & Akhondi, Omid. (2020). Internal Control Disclosures Level and Earning Quality. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(34 ), 103-122. SID. https://sid.ir/paper/388337/en

Vancouver: Copy

EBRAHIMI KORDLAR ALI, Akhondi Omid. Internal Control Disclosures Level and Earning Quality. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(34 ):103-122. Available from: https://sid.ir/paper/388337/en

IEEE: Copy

ALI EBRAHIMI KORDLAR, and Omid Akhondi, “Internal Control Disclosures Level and Earning Quality,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 34 , pp. 103–122, 2020, [Online]. Available: https://sid.ir/paper/388337/en

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