Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting

Subject Areas : Financial Mathematics

Hossein Parsamehr ¹ , Ali Kasravi ² , Mohadeseh Fazli ³

1 - Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
2 - Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
3 - Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran

Received: 2016-11-12 Accepted : 2017-01-18 Published : 2017-03-01

Keywords:

References:

[1] Bushman,R., Smith,A.,  Financial accounting information and corporate governance, Journal of Accounting and Economics, 2001,32, P.237-333.

[2] Darabi, R., Vakilifard, H., Meshkin, M., the relationship between operating cash flow and operating profit with stock returns of firms and impact of information asymmetry on these relationships, Journal of Management Accounting, 2013, 6(16), P.1-14.

[3] Dechow,P., Ge,W., Schrand,C.M., Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences, Journal of Accounting and Economics, 2010, 50, P. 344 -401.

[4] Demerjian,R.P., Lev,B., Lewis-Western,M.F., Mcvay,S.E., Managerial Ability and Earnings Quality, The Accounting Review, 2013, 88(2), P. 463- 498.

[5] Gugler,K., Yurtoglu,B.B.  Average Q, Marginal Q and the Relation between Ownership and Performance, Economics Letters, 2003, P.379-384.

[6] Hejazi, R., Qeytasi, R., Karimi, M., Profit smoothing and uncertainty information, review of accounting and auditing, 2011, 18(63), P.63-80.

[7] Islami Bidgoli, GH., Kashani poor, M., The comparison and Evalution of branches efficiency measurement methods and present suitable model, Review of accounting and auditing, 2002, 11(38), P.13-21.

[8] Khajavi, SH., Nazemi, A., Study of the relationship between earnings quality and stock returns with an emphasis on the role of the accruals in the Tehran Stock Exchange, Review of accounting and auditing, 2005, 2(40), P.37-60.

[9] Khani, A., Haghighi, M. Increasing and relative content of the internal return rate information based on the Cash-recovery than the rate of assets return in companies listed on the Tehran Stock Exchange, Accounting science Journal, 2012, 3(10), P.71-92.

[10] KhodaParast, J., Talebnia, Q., Mosalanejad, T., The relative information content and increasing profits in contrast the recycling rates of cash for evaluating the company's performance, Journal of Financial Accounting and Auditing, 2012, 4(14), P.1-22.

[11] Mahanty,P.,  Modified TVA based performance Evaluation, Management Review, 2006.18(3), P.264-273.

[12] Namazi, A., Rezaei, GH., Momtazian, A., Product market competition and the quality of accounting information, Shiraz university Journal of accounting developments, 2014, 6(2), P.131-166.

[13] Nikmaram, H., Alavian Ghavanini, M., The relationship between economic value added growth and operating leverage and company value, Journal of financial studies, 2009.2, P.65-90.

[14] Saghafi, A., Ibrahimi, A.,Relationship between Accounting standards and quality of Accounting, Review of Accounting and Auditing, 2009, 16(57), P.33-50

[15] Wolfe,J., The Tobin'q as a Company Performance Indicator, Developments in Business Simulation and Experimental Learning, 2013, 30, P.155-160.