USING THE FINANCIAL INFORMATION’S QUALITATIVE CHARACTERISTICS FOR EVALUATING EARNING QUALITY

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AHMADPOUR AHMAD; AHMADI AHMAD

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2008 | Volume:15 | Issue:52 Page(s): 3-16

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Title

USING THE FINANCIAL INFORMATION’S QUALITATIVE CHARACTERISTICS FOR EVALUATING EARNING QUALITY

Author(s)

AHMADPOUR AHMAD | AHMADI AHMAD | Issue Writer Certificate

Keywords

EARNING QUALITYQ2

EARNING RESPONSE COEFFICIENTQ2

FINANCIAL INFORMATIONQ3

CLUSTER ANALYSISQ3

Abstract

In this study, the FINANCIAL INFORMATION’s qualitative characteristic was used for evaluating EARNING QUALITY. Regarding to limitations, we examined 85 firms accepted in Tehran Stock Exchange in 1375-1384 period. At first, dimensions of relevance and reliability of earning for all of sample firms, was estimated by using of Time series and Panel data analysis. Then, the firms with CLUSTER ANALYSIS method, was classified, and firms with high and low EARNING QUALITY was segregated. Finally, Ohlson’s price-earning regression for test hypotheses was applicator. The result show that EARNING RESPONSE COEFFICIENT and explanatory power of earnings are significantly higher in portfolios of firms with high quality earnings compared to firms with low quality earnings. Therefore, all of hypotheses were accepted. In this study was shown that, the EARNING QUALITY reflects decision usefulness to investors.

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APA: Copy

AHMADPOUR, AHMAD, & AHMADI, AHMAD. (2008). USING THE FINANCIAL INFORMATION’S QUALITATIVE CHARACTERISTICS FOR EVALUATING EARNING QUALITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(52), 3-16. SID. https://sid.ir/paper/8086/en

Vancouver: Copy

AHMADPOUR AHMAD, AHMADI AHMAD. USING THE FINANCIAL INFORMATION’S QUALITATIVE CHARACTERISTICS FOR EVALUATING EARNING QUALITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2008;15(52):3-16. Available from: https://sid.ir/paper/8086/en

IEEE: Copy

AHMAD AHMADPOUR, and AHMAD AHMADI, “USING THE FINANCIAL INFORMATION’S QUALITATIVE CHARACTERISTICS FOR EVALUATING EARNING QUALITY,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 52, pp. 3–16, 2008, [Online]. Available: https://sid.ir/paper/8086/en

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