Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals
Investigating the Effect of Correlation between Firms'''''''''''''''' Earnings and Announcement Timing on the Accruals
Main Authors: | , , , |
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Format: | Article |
Language: | fas |
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Allameh Tabataba'i University Press
2017-03-01
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Series: | مطالعات تجربی حسابداری مالی |
Subjects: | |
Online Access: | https://qjma.atu.ac.ir/article_8004_2481dc598a96f0cf81080b2404fce4c8.pdf |
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author | Hamid Haghighat Mohammad Rahimpoor Nikoo Khansari Ramin Ghorbani |
author_facet | Hamid Haghighat Mohammad Rahimpoor Nikoo Khansari Ramin Ghorbani |
author_sort | Hamid Haghighat |
collection | DOAJ |
description | Investigating the Effect of Correlation between Firms'''''''''''''''' Earnings and Announcement Timing on the Accruals |
first_indexed | 2024-03-08T20:04:53Z |
format | Article |
id | doaj.art-4633dbae14f349b4ad7406747f08bef9 |
institution | Directory Open Access Journal |
issn | 2821-0166 2538-2519 |
language | fas |
last_indexed | 2024-03-08T20:04:53Z |
publishDate | 2017-03-01 |
publisher | Allameh Tabataba'i University Press |
record_format | Article |
series | مطالعات تجربی حسابداری مالی |
spelling | doaj.art-4633dbae14f349b4ad7406747f08bef92023-12-23T10:36:38ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192017-03-0114539111210.22054/qjma.2017.80048004Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the AccrualsHamid Haghighat0Mohammad Rahimpoor1Nikoo Khansari2Ramin Ghorbani3Associate Professor Accounting, Imam Khomeini International University( Corresponding Author) hhagh2006@yahoo.comLecturer Department of Accounting, Payame Noor University, Tehran, IranPh.D. student, Imam Khomeini International University, IranM. A. in Accounting, Imam Khomeini International University, IranInvestigating the Effect of Correlation between Firms'''''''''''''''' Earnings and Announcement Timing on the Accrualshttps://qjma.atu.ac.ir/article_8004_2481dc598a96f0cf81080b2404fce4c8.pdfdiscretionary accrualsrelative earnings performanceannouncement timing |
spellingShingle | Hamid Haghighat Mohammad Rahimpoor Nikoo Khansari Ramin Ghorbani Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals مطالعات تجربی حسابداری مالی discretionary accruals relative earnings performance announcement timing |
title | Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals |
title_full | Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals |
title_fullStr | Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals |
title_full_unstemmed | Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals |
title_short | Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals |
title_sort | investigating the effect of correlation between firms earnings and announcement timing on the accruals |
topic | discretionary accruals relative earnings performance announcement timing |
url | https://qjma.atu.ac.ir/article_8004_2481dc598a96f0cf81080b2404fce4c8.pdf |
work_keys_str_mv | AT hamidhaghighat investigatingtheeffectofcorrelationbetweenfirmsearningsandannouncementtimingontheaccruals AT mohammadrahimpoor investigatingtheeffectofcorrelationbetweenfirmsearningsandannouncementtimingontheaccruals AT nikookhansari investigatingtheeffectofcorrelationbetweenfirmsearningsandannouncementtimingontheaccruals AT raminghorbani investigatingtheeffectofcorrelationbetweenfirmsearningsandannouncementtimingontheaccruals |