THE RELATION BETWEEN CORPORATE DEBT FINANCING AND EARNINGS QUALITY IN TEHRAN STOCK EXCHANGE

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MASHAYEKHI B.; PARSAEI M.

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:53 Page(s): 0-0

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Title

THE RELATION BETWEEN CORPORATE DEBT FINANCING AND EARNINGS QUALITY IN TEHRAN STOCK EXCHANGE

Author(s)

MASHAYEKHI B. | PARSAEI M. | Issue Writer Certificate

Keywords

TOTAL ACCRUALSQ2

EARNINGS PERSISTENCEQ2

EARNINGS QUALITYQ2

DEBTQ2

Abstract

Final result of financial accounting process, is presenting useful financial information to financial statements users in order to make economic decisions. Accounting income is one of the favorable information, playing a significant role on investors’ economic decisions. Earning quality, just like other data in decision process, has great influence on accuracy of decisions. Current paper will investigate the impact of a financing approach, as an effective factor, on earning quality. In other words, this survey considers the relation between corporate DEBT financing and earning quality. It is necessary to mention that TOTAL ACCRUALS and also earning persistence are defined as proxies for earning quality. To assure the outcomes, control variables are included firm size, losses, growth, Z-score, operational cash flow as well as cost of DEBT. Also, data is provided from 101 firms’ information during 2006 to 2011 while hypothesis test is based on multivariate linear regression. Surprisingly, our findings indicate a significant relation between DEBT financing and earning quality. To sum up, increasing cooperate DEBT’s level will cause a decrease on TOTAL ACCRUALS as well as growth on earning persistence. Meanwhile, the improvement of earning quality is considerable.

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APA: Copy

MASHAYEKHI, B., & PARSAEI, M.. (2013). THE RELATION BETWEEN CORPORATE DEBT FINANCING AND EARNINGS QUALITY IN TEHRAN STOCK EXCHANGE. JOURNAL OF AUDIT SCIENCE, 13(53), 0-0. SID. https://sid.ir/paper/401699/en

Vancouver: Copy

MASHAYEKHI B., PARSAEI M.. THE RELATION BETWEEN CORPORATE DEBT FINANCING AND EARNINGS QUALITY IN TEHRAN STOCK EXCHANGE. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(53):0-0. Available from: https://sid.ir/paper/401699/en

IEEE: Copy

B. MASHAYEKHI, and M. PARSAEI, “THE RELATION BETWEEN CORPORATE DEBT FINANCING AND EARNINGS QUALITY IN TEHRAN STOCK EXCHANGE,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 53, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/401699/en

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