STUDY OF ACCOUNTING INFORMATION’S RELIABILITY QUALITATIVE CHARACTERISTIC IN EARNING QUALITY MEASURES OF COMPANIES

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AHMAD POUR A.; GHAHRAMANI H.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:16 | Issue:58 Page(s): 0-0

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Title

STUDY OF ACCOUNTING INFORMATION’S RELIABILITY QUALITATIVE CHARACTERISTIC IN EARNING QUALITY MEASURES OF COMPANIES

Author(s)

AHMAD POUR A. | GHAHRAMANI H. | Issue Writer Certificate

Keywords

INFORMATION’S QUALITATIVE CHARACTERISTICS

EARNING QUALITY

RELIABILITY QUALITATIVE CHARACTERISTIC

ACCRUALS QUALITY

Abstract

In this research, the RELIABILITY QUALITATIVE CHARACTERISTIC as a measure for assessing the EARNING QUALITY of listed Tehran Stock Exchange companies has been studied. To study the subject, Three hypotheses were formulated which showed the market's response to the RELIABILITY QUALITATIVE CHARACTERISTIC and measures such as ACCRUALS QUALITY, conservatism and Working capital accruals abnormal were used for operating the RELIABILITY QUALITATIVE CHARACTERISTIC. In the first hypothesis, Earning Response Coefficient (ERC) and two hypothesis R2 (the explanatory power of earning) were compared in two portfolios formed based on the RELIABILITY QUALITATIVE CHARACTERISTIC and in the three hypotheses, the relationship between the cost of capital and the RELIABILITY QUALITATIVE CHARACTERISTIC was studied. In order to do the studies, 90 listed Tehran Stock Exchange companies during the 1998-2007 periods were chosen and the relevant tests were done through multi-variable and simple regression models by a cross-sectional method for an average period of 10 years. Obtained results showed that ERC portfolio of companies with high reliability was more than that of those with low RELIABILITY QUALITATIVE CHARACTERISTIC and also were not between relationship cost of capital and the RELIABILITY QUALITATIVE CHARACTERISTIC.

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APA: Copy

AHMAD POUR, A., & GHAHRAMANI, H.. (2010). STUDY OF ACCOUNTING INFORMATION’S RELIABILITY QUALITATIVE CHARACTERISTIC IN EARNING QUALITY MEASURES OF COMPANIES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(58), 0-0. SID. https://sid.ir/paper/571562/en

Vancouver: Copy

AHMAD POUR A., GHAHRAMANI H.. STUDY OF ACCOUNTING INFORMATION’S RELIABILITY QUALITATIVE CHARACTERISTIC IN EARNING QUALITY MEASURES OF COMPANIES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;16(58):0-0. Available from: https://sid.ir/paper/571562/en

IEEE: Copy

A. AHMAD POUR, and H. GHAHRAMANI, “STUDY OF ACCOUNTING INFORMATION’S RELIABILITY QUALITATIVE CHARACTERISTIC IN EARNING QUALITY MEASURES OF COMPANIES,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 58, pp. 0–0, 2010, [Online]. Available: https://sid.ir/paper/571562/en

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