Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality
In this study , the financial information’s qualitative characteristics was used for evaluating earning quality. Regarding to limitations, we examined 85 firms accepted in Tehran Stock Exchange in 1375-1384 period. At first, dimentions of relevance and reliability of earning for all of sample firms,...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2008-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_27252_e5f8282ef83de01893d7f1253bf628e2.pdf |
| _version_ | 1818568610408300544 |
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| author | احمد احمد پور احمد احمدی |
| author_facet | احمد احمد پور احمد احمدی |
| author_sort | احمد احمد پور |
| collection | DOAJ |
| description | In this study , the financial information’s qualitative characteristics was used for evaluating earning quality. Regarding to limitations, we examined 85 firms accepted in Tehran Stock Exchange in 1375-1384 period. At first, dimentions of relevance and reliability of earning for all of sample firms, was estimated by using of Time series and Panel data analysis. Then, the firms with cluster analysis method, was classified, and firms with high and low earning quality was segrageted. Finally, Ohlson’s price-earning regression for test hypotheses was applicated. The result show that earning response coefficient and explanatory power of earnings are significantly higher in portfolios of firms with high quality earnings compared to firms with low quality earnings. Therefore, all of hypotheses was accepted. In this study was shown that, the earning quality reflects decision usefulness to investors. |
| first_indexed | 2024-12-14T06:37:32Z |
| format | Article |
| id | doaj.art-3617ef4749474feaaf51bfd8c7b7c8b5 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-14T06:37:32Z |
| publishDate | 2008-11-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-3617ef4749474feaaf51bfd8c7b7c8b52022-12-21T23:13:20ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392008-11-0115327252Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Qualityاحمد احمد پوراحمد احمدیIn this study , the financial information’s qualitative characteristics was used for evaluating earning quality. Regarding to limitations, we examined 85 firms accepted in Tehran Stock Exchange in 1375-1384 period. At first, dimentions of relevance and reliability of earning for all of sample firms, was estimated by using of Time series and Panel data analysis. Then, the firms with cluster analysis method, was classified, and firms with high and low earning quality was segrageted. Finally, Ohlson’s price-earning regression for test hypotheses was applicated. The result show that earning response coefficient and explanatory power of earnings are significantly higher in portfolios of firms with high quality earnings compared to firms with low quality earnings. Therefore, all of hypotheses was accepted. In this study was shown that, the earning quality reflects decision usefulness to investors.https://acctgrev.ut.ac.ir/article_27252_e5f8282ef83de01893d7f1253bf628e2.pdfCluster analysisEarning qualityEarning response coefficientFinancial Information |
| spellingShingle | احمد احمد پور احمد احمدی Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality بررسیهای حسابداری و حسابرسی Cluster analysis Earning quality Earning response coefficient Financial Information |
| title | Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality |
| title_full | Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality |
| title_fullStr | Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality |
| title_full_unstemmed | Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality |
| title_short | Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality |
| title_sort | using the financial information s qualitative characteristics for evaluating earning quality |
| topic | Cluster analysis Earning quality Earning response coefficient Financial Information |
| url | https://acctgrev.ut.ac.ir/article_27252_e5f8282ef83de01893d7f1253bf628e2.pdf |
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