A Model for Ranking of Earnings Quality Measures in Iran
Because of the importance and position of earnings in financial reporting information, this study is an attempt to present a model for ranking earnings quality drawing an expert's view. The present study aims to provide a model for earnings quality in Iran. After reviewing the theoretical liter...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2019-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_10425_9e1f15443b6997f0192203262104dff4.pdf |
| _version_ | 1797378313002418176 |
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| author | Mohammad kashanipour Gholamreza Karami Mohsen Moradi Joz |
| author_facet | Mohammad kashanipour Gholamreza Karami Mohsen Moradi Joz |
| author_sort | Mohammad kashanipour |
| collection | DOAJ |
| description | Because of the importance and position of earnings in financial reporting information, this study is an attempt to present a model for ranking earnings quality drawing an expert's view. The present study aims to provide a model for earnings quality in Iran. After reviewing the theoretical literature and sources of earnings quality, a conceptual model and research questionnaire were developed. Based on the conceptual model developed, three aspects of accounting, market and management were selected as dimensions of the model. Each of these dimensions is of the following measures (8 measures for accounting, 5 measures for market, and 3 measures for management). The research questionnaire was submitted to 21 experts in the field of accounting and financial management with sufficient experience and academic background in the field in question. Using the analytic hierarchy process (AHP) and the technique for order of preference by similarity to ideal solution (TOPSIS), the results were analyzed and the final model of the research was extracted. In this model, drawing on the scientific method for the analysis of the results, the weight of each dimension and measurement was determined. The results show that the accounting, market, and management dimensions have coefficients of 0/581, 0/295, and 0/124 respectively, affecting the earnings quality model. Also, the consistency ratio in the analytic hierarchy process for all dimensions is less than 10%, hence acceptable. Moreover, the results indicate that earnings in formativeness as a subset of market dimension is the most influential measure in the final model of earnings quality. |
| first_indexed | 2024-03-08T20:04:57Z |
| format | Article |
| id | doaj.art-611e500d5af843ea91118ac2255daaed |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:04:57Z |
| publishDate | 2019-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-611e500d5af843ea91118ac2255daaed2023-12-23T10:37:22ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192019-06-01166212715010.22054/qjma.2019.1042510425A Model for Ranking of Earnings Quality Measures in IranMohammad kashanipour0Gholamreza Karami1Mohsen Moradi Joz2Associate Professor and of Accounting, University of Tehran, Tehran, IranAssociate Professor and of Accounting, University of Tehran, IranPh.D. Student of Accounting, University of Tehran, IranBecause of the importance and position of earnings in financial reporting information, this study is an attempt to present a model for ranking earnings quality drawing an expert's view. The present study aims to provide a model for earnings quality in Iran. After reviewing the theoretical literature and sources of earnings quality, a conceptual model and research questionnaire were developed. Based on the conceptual model developed, three aspects of accounting, market and management were selected as dimensions of the model. Each of these dimensions is of the following measures (8 measures for accounting, 5 measures for market, and 3 measures for management). The research questionnaire was submitted to 21 experts in the field of accounting and financial management with sufficient experience and academic background in the field in question. Using the analytic hierarchy process (AHP) and the technique for order of preference by similarity to ideal solution (TOPSIS), the results were analyzed and the final model of the research was extracted. In this model, drawing on the scientific method for the analysis of the results, the weight of each dimension and measurement was determined. The results show that the accounting, market, and management dimensions have coefficients of 0/581, 0/295, and 0/124 respectively, affecting the earnings quality model. Also, the consistency ratio in the analytic hierarchy process for all dimensions is less than 10%, hence acceptable. Moreover, the results indicate that earnings in formativeness as a subset of market dimension is the most influential measure in the final model of earnings quality.https://qjma.atu.ac.ir/article_10425_9e1f15443b6997f0192203262104dff4.pdfearnings qualityaccounting aspectmarket aspectmanagement aspect |
| spellingShingle | Mohammad kashanipour Gholamreza Karami Mohsen Moradi Joz A Model for Ranking of Earnings Quality Measures in Iran مطالعات تجربی حسابداری مالی earnings quality accounting aspect market aspect management aspect |
| title | A Model for Ranking of Earnings Quality Measures in Iran |
| title_full | A Model for Ranking of Earnings Quality Measures in Iran |
| title_fullStr | A Model for Ranking of Earnings Quality Measures in Iran |
| title_full_unstemmed | A Model for Ranking of Earnings Quality Measures in Iran |
| title_short | A Model for Ranking of Earnings Quality Measures in Iran |
| title_sort | model for ranking of earnings quality measures in iran |
| topic | earnings quality accounting aspect market aspect management aspect |
| url | https://qjma.atu.ac.ir/article_10425_9e1f15443b6997f0192203262104dff4.pdf |
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