The Relationship Between Balance Score Card Criterions with Earnings Quality

Subject Areas :

Mohammad Reza Asgari ¹ , Qader Mehrali ²

1 - استادیار دانشگاه آزاد اسلامی واحد شهرری
2 - کارشناس ارشد حسابداری

Received: 2015-05-07 Accepted : 2015-05-07 Published : 2014-02-20

Keywords:

Abstract :

The balanced evaluation method is one of the most important equipments for performance evaluation of companies comprehensively in the industrial countries. The purpose of this research is studying the relation ship between for aspects. These are financial, customer , inner process and developmenting aspacts which are know as criterions of balanced evaluation with Earningsquality 86 companies accepted in stock exchange were studies by using statistical methods(pearson correlation test analysis of variance in the regression test , path analysis by using betas coefficients and multiple linear regression) The result of pearson correlation test confirm the significant of variables correlation such yield of sales financial view , market portion , the ratio of marketing cost to the number of major customers customers point of view the ratio of sales to marketing expenditure the ratio of sales to the number of employees the inner process point of view and the ratio of sales to researching and developmenting the point of view of development balanced evaluation with Earningsquality(the ratio of operating cash flow to operating benefit) and also these results reject the significant of variables correlation such the yield of stakeholders financial perspective , the ratio of sales to the number of major customers the customers perspective, the ratio of benefits to the number of employees inner process perspective and the ratio of researchingcosts to the number of employees the learning perspective with Earnings quality The significant of criterion of balanced evaluation is confirmed by Earningsquality in the analysis of variance in the regression test. In the path analysis only direct effects of variables such market portion , the ratio of marketing costs to the number of major customers and the ratio of sales to the number of employees on the benefit quality. Finally in the analysis of multiple regression test There is a correlation between only the control variable of limiting of a company and Earnings quality. Key Words: Balanced Scorecard, Earnings Quality, Performance Evaluation , Financial Ceriterions , Non Financial Ceriterions.

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