جستجوی مقالات مرتبط با کلیدواژه « accrual quality » در نشریات گروه « حسابداری »

The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relationship between audit committee characteristics and financial information quality. Hence, this research utilizes board independence, the board size, and duality as proxies for board structure. The research population composes of total companies listed in the TSE and the sample consists of 143 companies listed in the TSE. The multivariate linear regression is used for testing the hypothesis of the research. The results suggest that there is a positive relationship between audit committee characteristics and financial information quality. Also, the results showed that among board structure variables, only board size has a moderating role in the relationship between audit committee characteristics and financial accrual quality.

The information in the financial statements should be in a way that helps investors evaluate the performance of management in terms of maintaining and optimizing the use of resources According to the management ambiguity hypothesis, managers intending to conceal the bad news or their poor performance attempt to present financial reports in such a way that are not simply understandable to investors and stakeholders. Moreover, since tax evasion is profitable for companies, financial statements may be published ambiguously so that the respective auditors cannot discover the facts. This study investigated the impact of financial reporting readability on accrual quality and tax evasion. For this purpose, 174 companies listed on the Tehran Stock Exchange in the 2011–2012 period were selected as the sample via the systematic removal method. The results of the dynamic panel data analysis showed that higher financial reporting readability reduces tax avoidance, but does not significantly affect accrual quality.

This study investigates the quality and sustainability of accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports in the period 2011-2017. Statistical technique used to test hypotheses, Multivariate regression of panel data type using The STATA software was used to measure accruals in board reports (accrual accruals) using support vector regression technique in Python software. The accruals in board reports (textual accruals) were measured using support vector regression technique in Python software. The research findings show that textual accruals are more explanatory power than actual accruals (company level accruals) for measuring accrual quality. Also textual accruals estimated by the support vector regression technique are more stable than non-textual accruals that are not determined by this method using text mining techniques (especially support vector regression) is able to transform qualitative and unstructured disclosures such as Board of Directors Reports to an estimate of the fundamental elements (quality and sustainability of accruals) at the company level.

The present study investigates the impact of political communication on the relationship between accrual quality and dividend policy. This research is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 121 companies were selected as research sample in the 6-year period from 2011 to 2015. The method used for data collection was a library and data were collected for measuring variables from the coding site and corporate financial statements. In Excel the initial calculations were then performed to test the research hypotheses by Eviewse software and multiple regression with panel data model. Used. The results show that there is a significant and inverse relationship between accrual quality and dividend policy. Also, political communication has a significant and reverse effect on the relationship between accrual quality and dividend policy.

The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning Quality. Despite the extensive and contradictory research on the quality of earnings in the capital market, the issue of earning quality is still one of the most important issues of interest to market researchers. Some earnings research of the last decade has tended to use a qualitative approach such as text mining to provide a new measure of earnings quality. Therefore, the purpose of the present study is to investigate the impact of comparability and consistency of accounting practice on earnings quality with emphasis on qualitative text mining approach in order to provide a valid qualitative measure for evaluate earnings quality.The statistical population of the research is the companies listed in Tehran Stock Exchange .The study sample consisted of 90 companies in the period 2012-2109. was used Multivariate regression analysis to test the research hypotheses. Earnings quality in the present study was measured based on the quality of the company's accruals. Also, text mining technique (vector space model) was used to measure the consistency of accounting procedures. The results and findings of the study show that accounting comparability has a positive effect on earnings quality. The research findings and findings also confirm that by increasing the accounting consistency, the quality of the firm's earnings also increases. 

Fraud is one of the most important issues in financial statements accounting and auditing. The main purpose of the research is to identify the factors influencing the probability of fraud occurrence in financial statements reporting. This study considers earnings quality as a factor effective on identifying a fraud risk and measures it using three indexes of conservatism, earnings smoothing and accruals quality. The probability of fraudulent reporting is measured using the Benish (1999) model. This study examines financial information of 174 firms listed in Tehran Stock Exchange during the period from 2010 to 2015, that is 1044 observations. The research data are analyzed by panel data technique with fixed effects and its hypothesis test is through the multiple regression model. Findings indicate that conservatism has a significant and negative effect on the fraud probability and arbitrary accruals have significant positive effect on the fraud probability. Finally, the research findings could not approve a significant relationship between earning smoothing and fraud probability in financial reporting.

Abstract The issue of the efficiency of companies is one of the important issues in the decision making of managers to implement strategic plans. The purpose of this research is to determine the role of government dependency in analyzing the efficiency and transparency of stock companies. The performance score of the companies was calculated based on the data envelopment analysis method, and to calculate the quality of accruals and transparency of earnings, the Kotari model and Bart's model were calculated and regression model was used to test the hypotheses. For this purpose, the stock exchanges of Iran were investigated and 96 companies were selected as statistical sample during 2011-2016. The results of this study show that there is a significant relationship between company efficiency and profit transparency as well as between company performance and accruals quality in using state-of-the-art multi-regression method. Keywords: government dependency, company performance, accrual quality, transparency of profit

This study has investigated the relations between voluntary disclosure, earning quality and cost of capital in the companies accepted on the Tehran Stock Exchange (TSE). Also this study has demonstrated the importance of viewing voluntary disclosure as a response to earning quality during analyzing the disclosure effects to firms cost of capital. The 77 firms is selected during 1998-2013 by elimination sampling and the hypotheses is tested by the method of multi-variable linear regression. The results represent a significantly positive relation between earning quality and voluntary disclosure. Firms with better(worse) earnings quality have more (fewer) voluntary disclosures and there is the exist significantly relation between cost of capital and voluntary disclosure only if pay no attention to control variables linked to risk. Also we find there is no significant relation between the cost of capital and firms voluntary disclosure in the companies accepted on the Tehran Stock Exchange by controlling the earning quality effects

The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms. In terms of earnings quality, four accounting based earnings quality attributes include accruals quality, persistence, predictability and smoothness are tested. Using a sample of 119 firms for a period of 2002 to 2016, are run multivariate regression models on a panel data collection. The results shows firms that were ranked in healthy firms based on Altman adjusted model, have significantly higher accrual quality than bankrupt firms. However about persistence, predictability and smoothness, there were not any significant differences between healthy and bankrupt firms

The main purpose of the paper is to examine the relation between financial reporting Transparency and value relevance of accounting information. In order to measure financial reporting transparency in this paper, three important qualitative of accounting information, specially earning is used which improve financial reporting Transparency. These proxies are unsmoothing, earning predictability, accrual quality. In order to make assurance of results on each proxy, component index is made. The study used the Ohlson valuation model (1995) to examine value relevance of accounting information. After adjusting for outliers, a sample consists of 78 firms over 2006 to 2013 were studied. The findings indicate that financial accounting transparency has significant and positive effect on value relevance of accounting information. The results could encourage managers, who are interested in attracting more capital at lower costs, to improve the level of financial reporting transparency. This may lead to store investor confidence and increase the number of investors in Tehran Security Exchange and ultimately, bring growth and prosperity for the community.

Since the accruals quality is changeable influenced by the choice of procedures and company policies, Thus it increase possibility of using it to managingbenefits and can increase the Non-systematic risk of Company.This study investigates the relationship between accruals quality and Non-systematic risk. In this study, data from 91 companies listed in Tehran Stock Exchange during the years of 2007 to 2012 - has been collected and hypotheses are investigated using analysis of the regression coefficients. Three criteriaare used to measure the accruals quality, ability of accruals the information content of accruals and the amount of discretionary accruals. Then impact of accruals quality on the Non-systematic risk according to Fama and French model and CAPM model has been measuredand examined. The results show that discretionary accruals, ability of accruals and the information content of accruals are significantly correlated with the Non-systematic risk.

The data composed of firms & time in a certain period of time are called “panel data”. This paper investigates changes in earning quality of the firms listed in Tehran Stock Exchange. The sample includes 123 firms of various industries listed in Tehran Stock Exchange from 2001 to 2010. The paper examines the earning quality of the firms from the view points of “accrual quality” “earning persistency” “earning predictability” and “earning smoothness”. The results indicate any qualitative characteristic of earning, except earning smoothness variable has a significant relation with the dependent variable.

One of the most important factors in selecting the best investment is stocks return. Considering the relationship between stock return and other accounting information، investors are able to allocate their own resources in the best manner. Accruals quality is one of the factors which affects on stocks return. For so doing، a sample of 79 firms listed in Tehran Stock Exchange has been investigated in 2001-2012 time interval. In the current research، using a simple method based on Earning Response Coefficient (ERC)، established stocks returns have been divided into non- cash flow shock and cash flow shock. The results indicate that stocks with good (poor) accrual quality are subject to relatively lower (higher) non-cash flow shocks. Overall، this study underscoperes the importance of controlling for cash flow shocks in asset-pricing tess that use realized returns.

This research invetigates the relationship between earnings quality and liquidity risk. Earnings quality is measured using three different proxies: earnings persistence، value relevance، and accrual quality. Liquidity risk is also defined as the sensitivity of stock returns to unexpected changes in market liquidity and، in this research، is measured through the model introduced by Weil. The examination of the relationship between earnings quality and liquidity risk by using the data from 71 firms during the period from 1385 to 1389 indicates that there is a significant، negative relationship between accrual quality، as a proxy of earnings quality، and liquidity risk. However، the results indicate no significant relationship of earnings persistence and value relevance، as the proxies of earnings quality، with liquidity risk.

This paper by using adjusted model of biddle et al (2009), conditional relationship between conservatism and accrual quality on investment efficiency has been tested in Tehran stock exchange (TSE) during 2006-2009. Investment efficiency can be defined as identifying, funding and implementing all positive NPV investment projects. Underinvestment is defined as rejecting positive NPV investment projects and undertaking negative NPV investment projects is defined as overinvestment. In this paper we use khan and watts (2009) model of conservatism. AQ is the deferential amount of cash income and accounting income. The research hypothesis’s is tested by multivariable simple regression using OLS estimator on panel data base. The result shows that firms report more conservative, make more efficient investment decisions. But there is no evidence that AQ significantly reduces either under or overinvestment. Our results add to a growing stream of literature suggesting that eliminating conservatism from accounting regulatory frameworks may lead to undesirable economic consequences. And can be benefited to accounting standard sitter and stock exchange market.

This paper seeks to examine the impact of Voluntary vs. Forced Financial Restatements on Earning Quality of restating firms. The sample in Our Study includes 62 companies that provided only once in the period 1380 to 1390have been restated. Our proxy for earning quality is change in Accrual Quality focus on Dechow and Dichev (2002) model. In this study, the internal corporate governance variables (board characteristics) and audit quality and firm characteristics as control variables have been used. We have investigated how these variables for the period of misstatement and post-restatement have affected the quality of earnings. Our findings show that the Forced financial restatements (due to the proposal of external auditor) is significantly positively related to the increase in accrual quality. Moreover, the study finds that the changes of accrual quality in firms with Forced Financial Restatements are significantly higher due to internal corporate governance change.

This study investigates the effect of political connections on accrual quality of firms listed in Tehran Stock Exchange. It also examines the relation between key accounting variables of politically connected firms and accrual quality. The methodology used in this research is correlation based on multiple regression. The results of the research for a 5-year data during the period between 2005-2009 show that political connections in sample companies have led to the decrease in accrual quality, and also the results of testing hypotheses reveal that the accrual quality proxy has positive correlation with audit size, profitability index and financial leverage. In contrast, it has poor correlation with the size of the politically connected firms which is not significantly statistical. Also, the findings of the study have not shown any significant evidence on the existence of significant relation among other variables such as auditor switching, management switching, and sale growth with accrual quality.

In this research the effect of accruals quality on stock risk premium of listed companies in Tehran Stock Exchange has been studied. for this purpose، and based on the three factors model of Fama and French (1993)، the difference of average return made by the strategy of choosing the companies with high accruals quality and low accruals quality between the years 1997-2008، has been used. the accruals quality of each company is calculated on the basis of Fransis et al model (2005). the survey results indicate that accruals quality do not have the ability to interpret the stock risk premium of the companies. Then، by forming 25، 50 and 64 mimicking portfolios separately، and running the two-stage cross sectional test on Fama and French model (1993) the effect of accrual quality on risk premium of companies has been examined again. The results of this test for all mimicking portfolios confirmed the inefficiency of accrual quality in determining the behavior of companies’ risk premium.