Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers

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Hoseinzadeh Abdollah; HAJIHA ZOHREH; Mousavi Shiri S. Mahmoud; NIKOOMARAM HASHEM

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Journal: MANAGEMENT ACCOUNTING Year:2020 | Volume:13 | Issue:45 Page(s): 91-106

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Title

Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers

Author(s)

Hoseinzadeh Abdollah | HAJIHA ZOHREH | Mousavi Shiri S. Mahmoud | NIKOOMARAM HASHEM | Issue Writer Certificate

Keywords

Earning Quality

reflective model

formative model

motivational components of managers

Abstract

Although the quality earnings is one of the topics that has been considered by many accounting researchers in recent decades, the accounting literature does not determine the relationships among the existing criteria accurately. In this study, Earning Quality criteria are divided into two groups based on reflective and formative models, and then the convergence between the criteria in each group is examined according to the motivational components of managers who are a determining factor in quality earning. The statistical sample of the study includes 163 companies listed on the Tehran Stock Exchange between 2010 and 2018. The research findings show that First there is a positive and significant relationship between the criteria of predictability and restatement and between the criteria of persistence and restatement and also between the criteria of value relevance and discretionary accruals. Second, the convergence between the reflective criteria is greater than the formative criteria of Earning Quality, and third, the motivational components of debt and tax increase the convergence between the reflective criteria over the formative criteria of Earning Quality.

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APA: Copy

Hoseinzadeh, Abdollah, HAJIHA, ZOHREH, Mousavi Shiri, S. Mahmoud, & NIKOOMARAM, HASHEM. (2020). Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers. MANAGEMENT ACCOUNTING, 13(45 ), 91-106. SID. https://sid.ir/paper/950195/en

Vancouver: Copy

Hoseinzadeh Abdollah, HAJIHA ZOHREH, Mousavi Shiri S. Mahmoud, NIKOOMARAM HASHEM. Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers. MANAGEMENT ACCOUNTING[Internet]. 2020;13(45 ):91-106. Available from: https://sid.ir/paper/950195/en

IEEE: Copy

Abdollah Hoseinzadeh, ZOHREH HAJIHA, S. Mahmoud Mousavi Shiri, and HASHEM NIKOOMARAM, “Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers,” MANAGEMENT ACCOUNTING, vol. 13, no. 45 , pp. 91–106, 2020, [Online]. Available: https://sid.ir/paper/950195/en

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