INVESTIGATING THE RELATIONSHIP BETWEEN EARNINGS QUALITY AND RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES IN TEHRAN STOCK EXCHANGE (TSE)

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KARAMI G.R.; TAJIK K.; MORADI M.T.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:44 Page(s): 71-84

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Title

INVESTIGATING THE RELATIONSHIP BETWEEN EARNINGS QUALITY AND RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

KARAMI G.R. | TAJIK K. | MORADI M.T. | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLESQ4

OPERATING CASH FLOWSQ2

OPERATING INCOMEQ3

Abstract

EARNINGS QUALITY is a topic that especially after recent financial scandals has been considered. In addition, the issue of RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES has become an important issue in TSE. In this research first, we examine the EARNINGS QUALITY of listed firms of TSE in the period of 1378 to 1383. Then we will test the relationship between EARNINGS QUALITY and RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES in the mentioned period. In this paper we have defined EARNINGS QUALITY as the difference between OPERATING CASH FLOWS and OPERATING INCOME in long run. Although the results confirm the low quality of earnings in listed firms of TSE, but they show no relationship between EARNINGS QUALITY and RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES.

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APA: Copy

KARAMI, G.R., TAJIK, K., & MORADI, M.T.. (2006). INVESTIGATING THE RELATIONSHIP BETWEEN EARNINGS QUALITY AND RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES IN TEHRAN STOCK EXCHANGE (TSE). THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(44), 71-84. SID. https://sid.ir/paper/8146/en

Vancouver: Copy

KARAMI G.R., TAJIK K., MORADI M.T.. INVESTIGATING THE RELATIONSHIP BETWEEN EARNINGS QUALITY AND RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES IN TEHRAN STOCK EXCHANGE (TSE). THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(44):71-84. Available from: https://sid.ir/paper/8146/en

IEEE: Copy

G.R. KARAMI, K. TAJIK, and M.T. MORADI, “INVESTIGATING THE RELATIONSHIP BETWEEN EARNINGS QUALITY AND RAISING EQUITY CAPITAL FROM STOCKHOLDERS' RECEIVABLES IN TEHRAN STOCK EXCHANGE (TSE),” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 44, pp. 71–84, 2006, [Online]. Available: https://sid.ir/paper/8146/en

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