The Study & Explanation of Earnings Quality with Balance Sheet Approach
This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings. We compared accrual component persistence with cash component. We intro...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2010-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4317_0ea3cdee0ec58b901d8c05c4c6ee0bc1.pdf |
| _version_ | 1827400666324140032 |
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| author | M. Azimi Yancheshmeh |
| author_facet | M. Azimi Yancheshmeh |
| author_sort | M. Azimi Yancheshmeh |
| collection | DOAJ |
| description | This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings. We compared accrual component persistence with cash component. We introduced a comprehensive definition of accruals for measuring the accrual component persistence of earnings. Our population includes listed companies in Tehran Stock Exchange (TSE) for the period 1380 to 1387. We analyzed a sample of 141 companies. In contrast to prior researches, our findings don't confirm less accrual component persistence of earnings in compare with cash component of earnings. |
| first_indexed | 2024-03-08T20:06:40Z |
| format | Article |
| id | doaj.art-fe9ee2523b264924b11dc15c96d413c9 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:40Z |
| publishDate | 2010-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-fe9ee2523b264924b11dc15c96d413c92023-12-23T10:34:35ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192010-06-01830991264317The Study & Explanation of Earnings Quality with Balance Sheet ApproachM. Azimi Yancheshmeh0دانشجوی دکتری حسابداری دانشگاه علامه طباطباییThis paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings. We compared accrual component persistence with cash component. We introduced a comprehensive definition of accruals for measuring the accrual component persistence of earnings. Our population includes listed companies in Tehran Stock Exchange (TSE) for the period 1380 to 1387. We analyzed a sample of 141 companies. In contrast to prior researches, our findings don't confirm less accrual component persistence of earnings in compare with cash component of earnings.https://qjma.atu.ac.ir/article_4317_0ea3cdee0ec58b901d8c05c4c6ee0bc1.pdfearnings qualityaccrual componentcash component |
| spellingShingle | M. Azimi Yancheshmeh The Study & Explanation of Earnings Quality with Balance Sheet Approach مطالعات تجربی حسابداری مالی earnings quality accrual component cash component |
| title | The Study & Explanation of Earnings Quality with Balance Sheet Approach |
| title_full | The Study & Explanation of Earnings Quality with Balance Sheet Approach |
| title_fullStr | The Study & Explanation of Earnings Quality with Balance Sheet Approach |
| title_full_unstemmed | The Study & Explanation of Earnings Quality with Balance Sheet Approach |
| title_short | The Study & Explanation of Earnings Quality with Balance Sheet Approach |
| title_sort | study explanation of earnings quality with balance sheet approach |
| topic | earnings quality accrual component cash component |
| url | https://qjma.atu.ac.ir/article_4317_0ea3cdee0ec58b901d8c05c4c6ee0bc1.pdf |
| work_keys_str_mv | AT mazimiyancheshmeh thestudyexplanationofearningsqualitywithbalancesheetapproach AT mazimiyancheshmeh studyexplanationofearningsqualitywithbalancesheetapproach |