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

Bibliographic Details
Main Authors: Hamid Haghighat, Mohammad Rahimpoor, Nikoo Khansari, Ramin Ghorbani
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2017-03-01
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
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publisher Allameh Tabataba'i University Press
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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