EARNINGS QUALITY AND STOCK RETURNS

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GHAEMI MOHAMMAD HOSSEIN; LIVANI A.J.; DEHBOZORGI S.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2008 | Volume:15 | Issue:52 Page(s): 71-88

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Information Journal Paper

Title

EARNINGS QUALITY AND STOCK RETURNS

Author(s)

GHAEMI MOHAMMAD HOSSEIN | LIVANI A.J. | DEHBOZORGI S. | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

ACCRUALSQ2

STOCK RETURNQ4

OPERATIONAL CASH FLOWQ3

DISCRETIONARY AND NONDISCRETIONARY ACCRUALSQ3

Abstract

In this article we investigated the role of ACCRUALS in interpreting EARNINGS QUALITY in Tehran Stock Exchange (TSE), and the relation between EARNINGS QUALITY based on ACCRUALS and it's components with normal and abnormal returns By using data from TSE over period 1377-1384 (Iranian calendar). We separated ACCRUALS in discretionary and nondiscretionary items.In order to obtain the relation between EARNINGS QUALITY and STOCK RETURNs six hypotheses have been analyzed. We suggest that STOCK RETURNs affected by extent of ACCRUALS and its components. Furthermore STOCK RETURNs of companies with high ACCRUALS and low ACCRUALS have been related together significantly.

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APA: Copy

GHAEMI, MOHAMMAD HOSSEIN, LIVANI, A.J., & DEHBOZORGI, S.. (2008). EARNINGS QUALITY AND STOCK RETURNS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(52), 71-88. SID. https://sid.ir/paper/8091/en

Vancouver: Copy

GHAEMI MOHAMMAD HOSSEIN, LIVANI A.J., DEHBOZORGI S.. EARNINGS QUALITY AND STOCK RETURNS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2008;15(52):71-88. Available from: https://sid.ir/paper/8091/en

IEEE: Copy

MOHAMMAD HOSSEIN GHAEMI, A.J. LIVANI, and S. DEHBOZORGI, “EARNINGS QUALITY AND STOCK RETURNS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 52, pp. 71–88, 2008, [Online]. Available: https://sid.ir/paper/8091/en

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