The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model

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Mohammadi Asl Nasrin; MANSOURFAR GHOLAMREZA; Shahbazi Kioumars

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:1 Page(s): 113-134

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Title

The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model

Author(s)

Mohammadi Asl Nasrin | MANSOURFAR GHOLAMREZA | Shahbazi Kioumars | Issue Writer Certificate

Keywords

Accruals qualityQ1

Business cyclesQ2

Earnings qualityQ2

Earnings smoothingQ2

Threshold effectQ2

Abstract

This paper investigates the Threshold effects of Business cycles on Earnings quality for the period of 2005 to 2015, using Panel Smooth Transition Regression (PSTR) model as one of the most prominent regimeswitching models. For this end, Accruals quality and Earnings smoothing are used as measures of Earnings quality, and sales growth as transition variable. The linearity test results indicate nonlinear relationship among variables under consideration. Moreover, considering one transition function and one threshold parameter, as a two regime model, is sufficient to specification the nonlinear relationship among variables. The results indicate that in the first regime, Business cycles have a negative impact on both Earnings smoothing and Accruals quality, and beyond threshold value, in the second regime, the impact of Business cycles is positive. Therefore Business cycles have played an important role on the Earnings quality.

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APA: Copy

Mohammadi Asl, Nasrin, MANSOURFAR, GHOLAMREZA, & Shahbazi, Kioumars. (2018). The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(1 ), 113-134. SID. https://sid.ir/paper/8284/en

Vancouver: Copy

Mohammadi Asl Nasrin, MANSOURFAR GHOLAMREZA, Shahbazi Kioumars. The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(1 ):113-134. Available from: https://sid.ir/paper/8284/en

IEEE: Copy

Nasrin Mohammadi Asl, GHOLAMREZA MANSOURFAR, and Kioumars Shahbazi, “The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 1 , pp. 113–134, 2018, [Online]. Available: https://sid.ir/paper/8284/en

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