Investigating of the effect of Iran Accounting Standards on Earnings response coefficient

Subject Areas : Futurology

Mohamad Reza Shoorvarzy ¹ , Afsaneh Afrouzmanesh ²

1 - مسئول مکاتبات)
2 - KNHVN

Received: 2011-05-29 Accepted : 2011-11-09 Published : 2011-10-23

Keywords: accounting standards, Earnings Response Coefficient, Earnings Quality, Growth&#x0D, &#x0D, opportunity,

Abstract :

because of importance of accounting standards and earnings response coefficient, in thisresearch, a model has been presented according to the Iran Accounting Standards for evaluationEarnings response coefficient. Earnings response coefficient is one of the criteria that isimportant in the quality of accounting information, also it is a way that we can evaluate theearnings quality. The earnings response coefficient has been examined in two separated time,five years before implementing of accounting standards ( 1996 to 2000) and five years afterimplementing of accounting standards ( 2001 to 2005). for testing hypothesis , we usedcorrelation analysis test and variance analysis test.The results show that there is a significant difference between earnings response coefficientof companies before and after implementing of accounting standards.