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Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   fall 2018 , Volume 8 , Number 1 (29) ; Page(s) 61 To 82.

Convergence of Earnings Quality Measurement Models

Author(s):  KAZEMI OLUM MAHDI*, ABDI MOSTAFA, khatnloo Mohsen, Jafari Mojdeh
Given the increasing importance of the concept "earnings quality", various models and criteria for its evaluation have been presented. The literature review of the subject of research has shown that, firstly, various definitions have been proposed for the concept "earnings quality", and secondly, different earnings quality models have the different describing and explaining power. In other words, the question that has led to this research is whether there is a convergence among the various criteria of earnings quality. In fact, this study examines whether the lack of unity in the earnings quality definitions is also evident in its measurement models or not. In order to answer this question, the earnings quality based on the five models of Dechow and Dichev (2002), the McNichols model (2002), the Ball and Shivakumar model (2006), the Kasznik model (1999) and the McNichols and Stubben model (2008) for 155 The company listed in Tehran Stock Exchange during the years 2009 to 2015 is estimated. Then, the convergence of these variables is analyzed using correlation test. The results of the research hypothesis test show that there is no perfect convergence among the different criteria of earnings quality.
Keyword(s): Accruals,Earnings Quality,Financial Reporting Quality,Convergence
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