The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients
This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the period from 1380 to 1387 are selected. SPSS s...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2011-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_23959_f7914ed5d9460fa3df53c45376b71fe6.pdf |
| _version_ | 1818701499959607296 |
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| author | kambiz korani |
| author_facet | kambiz korani |
| author_sort | kambiz korani |
| collection | DOAJ |
| description | This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the period from 1380 to 1387 are selected. SPSS software is applied to estimate regressions models.
The findings are indicative of significant relation between earnings growth supported by revenue growth and earnings response coefficient. On the other hand firms pursuing revenue reduction strategy have larger earning response coefficient than those following cost-reduction strategy. |
| first_indexed | 2024-12-17T15:21:49Z |
| format | Article |
| id | doaj.art-40ed1207f60345aa83d8ac0a035ec8d1 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-17T15:21:49Z |
| publishDate | 2011-08-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-40ed1207f60345aa83d8ac0a035ec8d12022-12-21T21:43:22ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392011-08-01186411312823959The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficientskambiz korani0دانشیار حسابداری دانشگاه شهید بهشتی، تهران، ایرانThis study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the period from 1380 to 1387 are selected. SPSS software is applied to estimate regressions models. The findings are indicative of significant relation between earnings growth supported by revenue growth and earnings response coefficient. On the other hand firms pursuing revenue reduction strategy have larger earning response coefficient than those following cost-reduction strategy.https://acctgrev.ut.ac.ir/article_23959_f7914ed5d9460fa3df53c45376b71fe6.pdfearningsERCRevenue Growth |
| spellingShingle | kambiz korani The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients بررسیهای حسابداری و حسابرسی earnings ERC Revenue Growth |
| title | The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients |
| title_full | The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients |
| title_fullStr | The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients |
| title_full_unstemmed | The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients |
| title_short | The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients |
| title_sort | investigation relation between revenue growth sustained earnings with earnings response coefficients |
| topic | earnings ERC Revenue Growth |
| url | https://acctgrev.ut.ac.ir/article_23959_f7914ed5d9460fa3df53c45376b71fe6.pdf |
| work_keys_str_mv | AT kambizkorani theinvestigationrelationbetweenrevenuegrowthsustainedearningswithearningsresponsecoefficients AT kambizkorani investigationrelationbetweenrevenuegrowthsustainedearningswithearningsresponsecoefficients |