Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model

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Ramezan Ahmadi Mohammad; AHANGARI ABDOLMAJID; Hajeb Hamid Reza

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Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 235-260

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Title

Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model

Author(s)

Ramezan Ahmadi Mohammad | AHANGARI ABDOLMAJID | Hajeb Hamid Reza | Issue Writer Certificate

Keywords

earnings qualityQ2

product market competitionQ1

macroeconomic variablesQ2

structural equation modelQ1

Abstract

One of the criteria for economic development is capital markets attracting investors' confidence through providing high quality financial reports. The purpose of this research is to investigate the simultaneous effects of macroeconomic variables and product market competitiveness on earnings quality. The sample consists of 70 firms during the period from 2006 to 2015. For analyzing the data, the algorithm of equations with partial least squares (PLS) and Smart-PLS2 software are used. The results show that the product market competition directly and indirectly through the financial performance intermediary has a significant positive effect on the earnings quality; however, indirectly through capital structure intermediary it has a negative effect on the earning quality. In addition, direct effect is stronger than indirect one. Other findings suggest that macroeconomic variables indirectly through financial performance and capital structure intermediaries have positive and negative effects respectively on the earnings quality. Also, there is an insignificant negative and direct relation between macroeconomic variables and the earning quality.

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APA: Copy

Ramezan Ahmadi, Mohammad, AHANGARI, ABDOLMAJID, & Hajeb, Hamid Reza. (2020). Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 235-260. SID. https://sid.ir/paper/392394/en

Vancouver: Copy

Ramezan Ahmadi Mohammad, AHANGARI ABDOLMAJID, Hajeb Hamid Reza. Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):235-260. Available from: https://sid.ir/paper/392394/en

IEEE: Copy

Mohammad Ramezan Ahmadi, ABDOLMAJID AHANGARI, and Hamid Reza Hajeb, “Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 235–260, 2020, [Online]. Available: https://sid.ir/paper/392394/en

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