THE EFFECT OF FINANCIAL CRISIS ON EARNINGS QUALITY

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EBRAHIMI SEYED KAZEM; BAHRAMINASAB ALI; MAMASHLI REZA

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2017 | Volume:23 | Issue:4 Page(s): 415-434

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Information Journal Paper

Title

THE EFFECT OF FINANCIAL CRISIS ON EARNINGS QUALITY

Author(s)

EBRAHIMI SEYED KAZEM | BAHRAMINASAB ALI | MAMASHLI REZA | Issue Writer Certificate

Keywords

ACCRUALS QUALITYQ2

EARNINGS PERSISTENCEQ2

EARNINGS PREDICTABILITYQ2

FINANCIAL CRISISQ2

Abstract

The main purpose of current research is to determine the effect of FINANCIAL CRISIS on earnings quality. In this study, earnings quality was measured by using three EARNINGS PERSISTENCE, EARNINGS PREDICTABILITY and ACCRUALS QUALITY. The measure of FINANCIAL CRISIS in a company is to have at least one of three criteria: three consecutive years of losses (operating loss, net loss or retained), reduction in distributed dividends of each year relative to the previous year by more than 40 percent, and article 141 of the commercial code be applicable to studied companies study. In current study, we use a sample of 97 firms listed in the Tehran Stock Exchange during the period 2002 to 2015. The results of multiple regression model and panel data with fixed effects, showed that in 95 percent of confidence level, FINANCIAL CRISIS has a significant negative effect on the EARNINGS PERSISTENCE and a significant positive effect on the EARNINGS PREDICTABILITY. Also, there was not found a significant relationship between FINANCIAL CRISIS and discretionary.

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APA: Copy

EBRAHIMI, SEYED KAZEM, BAHRAMINASAB, ALI, & MAMASHLI, REZA. (2017). THE EFFECT OF FINANCIAL CRISIS ON EARNINGS QUALITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(4 ), 415-434. SID. https://sid.ir/paper/8169/en

Vancouver: Copy

EBRAHIMI SEYED KAZEM, BAHRAMINASAB ALI, MAMASHLI REZA. THE EFFECT OF FINANCIAL CRISIS ON EARNINGS QUALITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2017;23(4 ):415-434. Available from: https://sid.ir/paper/8169/en

IEEE: Copy

SEYED KAZEM EBRAHIMI, ALI BAHRAMINASAB, and REZA MAMASHLI, “THE EFFECT OF FINANCIAL CRISIS ON EARNINGS QUALITY,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 4 , pp. 415–434, 2017, [Online]. Available: https://sid.ir/paper/8169/en

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