THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS

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NOURAVESH I.; NAZEMI A.; HEYDARI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:43 Page(s): 135-159

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Title

THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS

Author(s)

NOURAVESH I. | NAZEMI A. | HEYDARI M. | Issue Writer Certificate

Keywords

QUALITY OF ACCRUALSQ2

EARNINGS QUALITYQ2

ESTIMATION ERRORQ4

EARNINGS PERSISTENCEQ2

Abstract

This paper reexamines the Dechow & Dechev (2002) in Tehran Stock Exchange. There are different criteria for assessing the QUALITY OF ACCRUALS and earnings. Two vies are suggested for the role of accruals. By adjusting the recognition of cash flows over time. We can better measure firm performance, but another view is that because of using assumptions and estimates of future cash flows the QUALITY OF ACCRUALS is affected. We collected data of 96 firms for 1377 to 1383 and used pooling regression. We show that (1) there is significant relationship between changes in working capital and cash flows, (2) only changes in working capital (as one of the specific characteristics of the firms like size, sales, operating cycle and vice versa) can be used for assessing earning and (3) there is significant relationship between the EARNINGS QUALITY criteria and EARNINGS PERSISTENCE.

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APA: Copy

NOURAVESH, I., NAZEMI, A., & HEYDARI, M.. (2006). THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(43), 135-159. SID. https://sid.ir/paper/8118/en

Vancouver: Copy

NOURAVESH I., NAZEMI A., HEYDARI M.. THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(43):135-159. Available from: https://sid.ir/paper/8118/en

IEEE: Copy

I. NOURAVESH, A. NAZEMI, and M. HEYDARI, “THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 43, pp. 135–159, 2006, [Online]. Available: https://sid.ir/paper/8118/en

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