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Open Access Article

1 - Using the Qualitative Characteristics of Financial Reporting for Evaluating Earning Quality
هاشم Nikoomaram A. Modaress M. R. Shoorvarzy

AbstractIn this study, the qualitative characteristics of financial reporting were used for evaluating earningquality. We examined 91 firms accepted in Tehran stock Exchange 1999-2007 periods. Accordingconceptual frame works in Iran, the primary determinants of accounti More

AbstractIn this study, the qualitative characteristics of financial reporting were used for evaluating earningquality. We examined 91 firms accepted in Tehran stock Exchange 1999-2007 periods. Accordingconceptual frame works in Iran, the primary determinants of accounting information quality arerelevance and reliability, and these two dimensions make accounting information useful decisionmaking. In this study we develop a measure of earning quality that encompasses various componentsof both dimensions of earnings quality, reliability and relevance.Then, the firms with factor analysis, was classified, and firms with high and low earning quality wassegregated. Finally, ohlson’s price- earning regression for test hypotheses was applied.The results show that earning response coefficient and explanatory power of earnings are notsignificantly higher in portfolios of firms with high quality earnings compared to firms with lowquality earnings. The result shows that users, in general, prefer the reliability to the relevancedimension. Finally we show that the earnings quality does not reflect decision usefulness to users. Manuscript profile

Open Access Article

2 - Investigating of the effect of Iran Accounting Standards on Earnings response coefficient
Mohamad Reza Shoorvarzy Afsaneh Afrouzmanesh

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 More

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. Manuscript profile

Open Access Article

3 - Explaining the epistemological foundations of architecture and urban planning with system approach
Nasim Ashrafi

The theory developed in the field of architecture and urbanism and how to implement it, are problems which the experts in this field challenges. Failure of various schools in the epistemology of the complexity of the relationships between the components of the architect More

The theory developed in the field of architecture and urbanism and how to implement it, are problems which the experts in this field challenges. Failure of various schools in the epistemology of the complexity of the relationships between the components of the architecture and at the same time they interact with science began. However, the understanding of complex issues, tools and techniques appropriate to their needs and with any methodology cant know the truth. Atomism attitude- is a natural philosophy that developed in several ancient traditions. The atomists theorized that nature consists of two fundamental principles: atom and void. Unlike their modern scientific namesake in atomic theory, philosophical atoms come in an infinite variety of shapes and sizes, each indestructible, immutable and surrounded by a void where they collide with the others or hook together forming a cluster. Clusters of different shapes, arrangements, and positions give rise to the various macroscopic substances in the world as any doctrine that explains complex phenomena in terms of aggregates of fixed particles or units. This philosophy has found its most successful application in natural science: according to the atomistic view, the material universe is composed of minute particles, which are considered to be relatively simple and immutable and too small to be visible. The multiplicity of visible forms in nature, then, is based upon differences in these particles and in their configurations; hence, any observable changes must be reduced to changes in these configurations- to works, always inefficient theory proposed in this area that has led to a recognition o f the relationships between science with the architecture to be able to identity and proper function . This research is trying to define system approach as a holistic and interdisciplinary approach by analytical method- is a set of interacting or interdependent component parts forming a complex/intricate whole. Every system is delineated by its spatial and temporal boundaries, surrounded and influenced by its environment, described by its structure and purpose and expressed in its functioning and The term system may also refer to a set of rules that governs structure and/or behavior. Alternatively, and usually in the context of complex social systems, the term is used to describe the set of rules that govern structure and/or behavior- And its role is to explain various aspects of architecture and urbanism through with this paradigm to minimize the Division in the body of epistemology. The introduction of the system architecture of the building to expand it and what transcendence or annihilation architecture and urban planning system is essential to the overall goals of this research is considered which is the process of understanding how those things which may be regarded as systems influence one another within a complete entity, or larger system. In nature, systems thinking examples include ecosystems in which various elements such as air, water, movement, plants, and animals work together to survive or perish. In organizations, systems consist of people, structures, and processes that work together to make an organization "healthy" or "unhealthy". Manuscript profile

Open Access Article

4 - The Impact of Earning Quality on Excess Returns with Regard to Momentum the Impact of Earning Quality on Excess Returns with Regard to Momentum Category 24's portfolio technique for seasonal
vahid bekhradi nasab Fatemeh Jolanejad

Tehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing e More

Tehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing errors. Probably the most attention of users of financial statements, the income statement is focused on the lowest row. In the eyes of most, profit accounting tool for making logical decisions. The hypothesis of this study are as follows: First hypothesis: Earnings Persistence on the absolute value of the excess return a negative influence. The second hypothesis: Earnings Predictability on the absolute value of the excess return a negative influence. Hypothesis: smoothing on the absolute value of the excess return a negative influence. The fourth hypothesis: quality accruals on the absolute value of the excess return a negative influence. Finally, considering conditions and above limitations, among all companies accepted in Tehran Stock Exchange, 86 companies were selected during 2005 to 2015. Also, to analyze data and estimate research models, ordinary squares regression model of panel data in common effects method, permanent effects or random effects are used. In this regard, to analyze data and calculate research variables, excel software 2010, and perform statistical tests, and for final analyses, views software, version 7, were applied. In general indicates that measures the quality of earnings on excess stock returns based on Fama and French three-factor model, taking into account the trend of stock prices of listed companies on Tehran Stock Exchange, is impressive. In this study of four indicators to measure earnings quality, earnings stability, predictability of earnings, accruals quality and smoothing was used as the four hypothesis that the effect of these measures on additional efficiency gains from the difference between the real Return expected return achieved was measured and the results of the test showed that the hypothesis were accepted theories, the literature cited in the literature and theoretical framework also matched Manuscript profile

Open Access Article

5 - Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence.
Ali Akbar Chaharmahali Javad Zahedi Reza Barati Mostafa Amiri

The primary purpose of this research is : '' examining the relationshipbetween reliability components of the earning and earnings persistence. Thecomparison of the persistence of components of the earnings.'' So the mainquestion of this research is as follows: Is the pe More

The primary purpose of this research is : '' examining the relationshipbetween reliability components of the earning and earnings persistence. Thecomparison of the persistence of components of the earnings.'' So the mainquestion of this research is as follows: Is the persistence of different componentsof earnings the same ?In this research we have made use of operational earnings and theinformation of Accrual items of 113 firms which were stock exchange membersbetween 1378- 1386. To test the hypotheses of the research, we have made useof the multivariant linear regression method. To examine the meaning fullness ofthe differences between regression coefficients , we have made use of vald testand complete and decreased models of regression.Accounting earnings are divided into two parts of cash and accrual sections. Theaccrual section is divided into three more parts of current operational activities,and non cash operational activities , accrual items of finance activities. First wecompared the persistence of cash section of earnings with the persistence ofaccrual section of earnings then we compared the persistence of cash section ofearnings with the persistence of accrual components. Finally the persistence ofaccrual section of earnings have been compared with each other.The persistence of accrual element of earnings is lower that of cash elementof earnings the reason for this is that the larger amount of the subjectivity ofaccrual items and their reliability is lower than cash element to the results of thisresearch show that the persistence of cash section has a meaningful differencewith the persistence of accrual section and its components. On the one handwhen the accrual section of earnings is unusually high or low the earning haveless persistence. On the other hand the difference between the persistence ofaccrual components of earnings is not high and statistically , none of thesedifferences are meaningful the results of this research show that the earnings ofthe firms in which the cash section of earnings is higher than that of the wholeearnings the earnings will have more persistence. Manuscript profile

Open Access Article

6 - The effect of economic uncertainty On the dynamic relationship between earnings quality and return in listed companies in Tehran stock market: exchange market pressure approach
zohre tabatabaienasab nasim shahmoradi

one of the basic foundations of decision making is financial statements, especially income statement, Which is the result of the performance of an entity. In times of crisis, because of low profits, Leads the Decrease of firm value and decrease Directors bonus, com More

one of the basic foundations of decision making is financial statements, especially income statement, Which is the result of the performance of an entity. In times of crisis, because of low profits, Leads the Decrease of firm value and decrease Directors bonus, companies are more motivated to manage earnings and Analysis the quality of earnings is especially important in times of crisis. In this study, the relationship between the quality of earnings and return of companies and the impact of currency crises on this relationship was investigated. To evaluate the quality of earnings three criteria was used: gross profit Realization, cash flow of earnings and real profit management, and the exchange market pressure index is used to measure the crisis. For this purpose, a sample of 77 companies listed in the Stock market during 2008-2018 was surveyed by Systematic Removal Method. And to test the Hypothesis, Eviews software and dynamic models were used. The results indicate that there is a positive relationship between earnings quality criteria and return and The reverse effect of the currency crisis has been on this relationship. Manuscript profile

Open Access Article

7 - Quality of Earning and Capital Cost
هاشم نیکومرام پیمان امینی

Based on theoretical models and research results there is a significant positive effect between quality and cost accounting. In this study the relationship between cost of equity and six earnings quality was evaluated . Six dimensions of quality include the quality of a More

Based on theoretical models and research results there is a significant positive effect between quality and cost accounting. In this study the relationship between cost of equity and six earnings quality was evaluated . Six dimensions of quality include the quality of accruals-based accounting data, variability of earnings, accruals optional, common factors, the ability to forecast revenue and profit is being paved. Hypothesis testing showed that generally the least desirable for companies with profits of companies in the desired maximum value, the cost of equity are higher. The other four indicators of interest "accruals quality" is the highest impact on equity. In addition, the explanatory power of ROE model contains six parameters of interest, more ROE is the explanatory power of models that have used only one indicator of the quality. Thus, the benefits of quality had a significant negative correlation with the cost of equity . The results of this research could benefit from looking at the importance and quality of place to remind investors and other stakeholders. Manuscript profile

Open Access Article

8 - The effect of organizational culture on earnings quality of firms listed on Tehran Stock Exchange
زهرا دیانتی دیلمی وحید طیبی

The results of done researches on earnings quality show that several factors affectthe quality of these items. Among these factors can state cultural and ethical factors,the kind of companies' ownership, the level of law's defense of countries frominvestors, law's press More

The results of done researches on earnings quality show that several factors affectthe quality of these items. Among these factors can state cultural and ethical factors,the kind of companies' ownership, the level of law's defense of countries frominvestors, law's pressure, disclosure index and others. So, the purpose of this researchis, surveying organizational culture's dimensions on the earnings quality of the firmslisted on Tehran Stock Exchange. For this purpose, at first the kind of financialmanagers' organizational culture was specified by distribution Cameron andFreeman's organizational culture questionnaire and then the data related to earningsquality was extracted from firms' financial statements.Then, the causal model of affecting culture on earnings quality was presented bygathering data and the structural equation model based on partial- List square (PLS)method. The results of gathered data for 85 firms show that organizational culture ofmanagers (Adhocracy- Market- Hierarchical) has a positive effect on their reportedearnings quality and it explains 43.5% changes of earnings quality. Manuscript profile

Open Access Article

9 - Investigate the relationship between the quality of accounting information and corporate governance by investing in the main operations of the company
Reza Bagherzadegan M. Hamed Khanmohammadi

The existence of a conflict of interests between managers and shareholders causes managers to make decisions that do not provide for the interests of shareholders. One of these decisions may be the lack of investment in the major operations of the companies. One way to More

The existence of a conflict of interests between managers and shareholders causes managers to make decisions that do not provide for the interests of shareholders. One of these decisions may be the lack of investment in the major operations of the companies. One way to prevent it is to increase the quality of financial reporting and the establishment of a corporate governance system, as this will lead to stakeholder monitoring of investment decisions. The main objective of this research is to investigate the effect of corporate governance and the quality of financial information on investment in the main operations of companies admitted to Tehran Stock Exchange. In this study, 119 companies were sampled in a cross-sectional (119 observation). In this research, investing in the main operations of the company through the calculation of the correlation between growth of the industry and the company, as well as the quality of accounting information through the calculation of a comprehensive quality index of profits, which consists of four variables (accruals quality, earnings sustainability, profitability predictability and profit smoothing) Is measured. The results of the research show that there is a positive and significant relationship between the comprehensive index of earnings quality and the amount of investment in the main operations of the company. Manuscript profile

Open Access Article

10 - Justice Shares and Earnings Quality: A Political Economy Perspective
Mohsen Imeni fereydoon rahnama bahman banimahd hashem nikoomaram

10.30495/jma.2022.21072

Political economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' perf More

Political economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' performance, and corporate managers that are at the center of political attention, they find motivated to adapt to accounting practices through which they can manage earnings. Under justice Share's scheme, the government is required to distribute shares of profitable state-owned firms to the public; And may these companies managers through the use of political influence their manage earnings, and therefore will be important the study of the effect of this influence on the quality of earnings. This research studies the effect justice shares on the quality of earnings, with an emphasis on political economy perspective in the listed firms in Tehran Stock Exchange. Linear multivariate models have been used to test the relationship between research variables. The research sample consisted of 130 firms during the years 2012 to 2017 (6 years period). The results of the research indicate that the existence of justice shares in the ownership structure has a significant negative effect on the quality of earnings. Because in the developing countries, the economic system is dominated the connection and influence of government, and therefore be controlled and supported by the state and its affiliated institutions; thus, the influence of government and political management in companies can reduce their quality of earnings. Hence, the results of the research confirm the application of the theory of political economy regarding the adoption of macroeconomic policies (justice shares) and their effects on the quality of earnings Manuscript profile

Open Access Article

11 - A review of information content between difference definite tax and declaration tax
احمد مدرس حمید زارعیان برجی

Among the topics which have been neglected or paid less attention in our country, is theconsideration of relative information resulted from the difference between the expressive anddefinite taxes of the companies. This research intends to investigate the scale of correl More

Among the topics which have been neglected or paid less attention in our country, is theconsideration of relative information resulted from the difference between the expressive anddefinite taxes of the companies. This research intends to investigate the scale of correlation ofthe difference related to expressive and definite tax of the companies and the value of thestock market and the output of the stocks. Also in this research the scale of correlation of thedifference related to expressive and definite tax of the companies with the low earning qualityand the value of its stock market are going to be examined. The research results show thatthere is not a significantly relation in this regard. Also in the companies with the low earningquality, the reason of difference related to expressive and definite tax does not play animportant role in the judgment of the companies’ work.The reason which can be mentioned for this lack of impression on the value of the stockmarket is that between the expressive interest by the tax clients and the income inclusive taxdesignated by tax foundation Manuscript profile

Open Access Article

12 - The impact of national accounting standards on the quality of financial reporting in Tehran stack Exchange: Earning Persistence approach
هاشم نیکومرام زاد اله فتحی

This study has attempted to evaluate the effect of Iranian accounting standards onearnings persistence. In fact, earnings persistence is one of the methods of measuringearning quality. To do so, 80 active corporations from Tehran stock exchange werechosen as the Earning More

This study has attempted to evaluate the effect of Iranian accounting standards onearnings persistence. In fact, earnings persistence is one of the methods of measuringearning quality. To do so, 80 active corporations from Tehran stock exchange werechosen as the Earnings persistence of these participants was studied in two timeperiod. In the first period, which was happened "during 1994-1998" these participants.In that period, there was no mandatory to present financial statement based on Iranianaccounting standards. In the second period "during 1999-2004" it was mandatory topresent financial statement based on national accounting standards. To realize whetherthe null hypothesis is true or not, correlation coefficient Wald statistics wasimplemented to analyze the data. The results show that there is not a significantdifference between the earnings persistence of the participants on before and after theapplication of Iranian accounting standards. That is, accounting standards are noteffective on earnings persistence. Manuscript profile

Open Access Article

13 - The Investigation of Corporate Governance Characteristics on Management Earnings Forecast Quality in Tehran Stock Exchange
غلامحسین مهدوی سید مجتبی حسینی زهره رئیسی

The importance of earning forecast and its impact on economic decisions ofinvestors in the stock market is widely known. There are many researches about thequality of management earnings forecast to identify the factors that have effects on it.So this study examines whe More

The importance of earning forecast and its impact on economic decisions ofinvestors in the stock market is widely known. There are many researches about thequality of management earnings forecast to identify the factors that have effects on it.So this study examines whether corporate governance attributes have an effect on thequality of management earnings forecast. The measures of corporate governance areboard attributes, institutional shareholders and auditing committee. Managementearnings forecast quality is then measured by management earnings forecast accuracyand bias. We used data of 100 companies for the period of 1384-1388 in Tehran stockexchange. The results show that corporate governance variables in Iran have no effecton the quality of management earnings forecast. Manuscript profile

Open Access Article

14 - The relationship between short-sighted profit quality management and investments in companies listed on the Tehran Stock Exchange
Somayyeh Talezari Mohammadreza Abdoli

Managers myopic Than Their activities bias or Specific trends And this causes serious limitation And important for considering options and recommendations on the selection and decision-making. Given the importance of this issue, In this study examines the relationship b More

Managers myopic Than Their activities bias or Specific trends And this causes serious limitation And important for considering options and recommendations on the selection and decision-making. Given the importance of this issue, In this study examines the relationship between short-sighted profit quality management and investments in companies listed on the Tehran Stock Exchange was paid. The sample includes 127 companies in Tehran Stock Exchange for the period 1389- 1393 and multivariate regression model was used econometric panel data. Results showed an increase in short-sighted management can be reduced earnings quality and corporate investment. The findings suggest that lead to short-sighted management decisions Nakaramdshdh and affects firm value. This management style has detrimental effects on firm value and investment opportunities loses. Results control variables showed a control variable Size, MV, Cash, RoA positive effect and negative effect on earnings quality and the LEV variable investment company. Manuscript profile

Open Access Article

15 - The model for relationship between corporate governance and earnings quality
Hashem Nikoomaram Heydar Mohammadzadeh salteh

This study investigates relationship between earnings quality (accrual quality,earnings persistence, earnings predictive ability and CFO-Operating income ratio) andcorporate governance dimensions (strength and adequacy) at listed companies inTehran Stock Exchange. Under More

This study investigates relationship between earnings quality (accrual quality,earnings persistence, earnings predictive ability and CFO-Operating income ratio) andcorporate governance dimensions (strength and adequacy) at listed companies inTehran Stock Exchange. Under the premise that firms that have good performance inthe past have less residual agency problem, we use ROE as a measure of the adequacyof corporate governance in place. We use constructed G-Index from corporategovernance mechanisms as a measure of the strength of corporate governance. Wefind that is no correlation between factors of corporate governance (non-executivedirectors board, institutional investors, audit type, ownership type, parent and freefloat share) and earnings quality indexes. We find that reporting/earnings quality -accrual quality, earnings persistence, earnings predictability and CFO-Operatingincome ratio (CFO/OI) is higher for firms that have good performance in the pastregardless of whether the corporate governance levels were strong or weak. We alsofind that reporting/earnings quality is higher for such firms after controlling for thestrength of corporate governance. Manuscript profile

Open Access Article

16 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies
دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی

In recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) eva More

In recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) evaluates the effect of corporate governance on the earningquality in the accepted corporates in Tehran stock exchange hall during years:1383-1387,too.There is some corporate governance mechanisms which is measured in thisresearch consists of: percent of the institutional shareholders ownership, blocknumbers of the main shareholders ,percent of the unbond managers in the broad ofmanagers ,unavailability the managing director (general director)as manager orassistant manager the broad of managers and auditor size is independent. Theseresearch results shows which there is a positive correlation between percent of theinstitutional shareholders ownership, block numbers of the main shareholders, percentof the unbond managers in the broad of managers, unavailability the company'smanaging director (general director) as manager or assistant manager the broad ofmanagers and auditor size is independent and (with) earning quality. Manuscript profile

Open Access Article

17 - Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers
Abdollah Hoseinzadeh Zohreh Hajiha S. Mahmoud Mousavi Shiri Hashem Nikoomaram

Although the quality earnings is one of the topics that has been considered by many accounting researchers in recent decades, the accounting literature does not determine the relationships among the existing criteria accurately. In this study, earning quality criteria a More

Although the quality earnings is one of the topics that has been considered by many accounting researchers in recent decades, the accounting literature does not determine the relationships among the existing criteria accurately. In this study, earning quality criteria are divided into two groups based on reflective and formative models, and then the convergence between the criteria in each group is examined according to the motivational components of managers who are a determining factor in quality earning. The statistical sample of the study includes 163 companies listed on the Tehran Stock Exchange between 2010 and 2018. The research findings show that First there is a positive and significant relationship between the criteria of predictability and restatement and between the criteria of persistence and restatement and also between the criteria of value relevance and discretionary accruals. Second, the convergence between the reflective criteria is greater than the formative criteria of earning quality, and third, the motivational components of debt and tax increase the convergence between the reflective criteria over the formative criteria of earning quality. Manuscript profile

Open Access Article

18 - Monte Carlo Markov chain simulation under Bayesian inference to identify the parameters affecting earning quality measurement
Hamid Farhadi Fazel Mohammadi Nodeh Seyed Reza Seyed Nejad Fahim

10.30495/jik.2024.23244

The purpose of this research is Monte Carlo Markov chain simulation under Bayesian inference to identify the parameters affecting earning quality measurement. In this regard, in order to predict the earning behavior of companies and to derive the exact parameters of the More

The purpose of this research is Monte Carlo Markov chain simulation under Bayesian inference to identify the parameters affecting earning quality measurement. In this regard, in order to predict the earning behavior of companies and to derive the exact parameters of the model from the Bayesian Markov Monte Carlo (MCMC) technique, which takes cross-sectional heterogeneity into account, an analysis was done by coding in Python. In this research, the earning signals extracted from the financial statements on a quarterly basis for a period of 5 years (2018-2022), for 104 companies admitted to the Tehran Stock Exchange, were collected and analyzed using a new measure of earning quality. Auxiliary variables of accounting comparability, financial leverage, operating cycle, and sales volatility were used to achieve more accurate results, and several statistical performance measures (R2, RMSE, and MSE) were used to evaluate the effectiveness of Bayesian-based forecasting models. The results showed that the proposed criterion of the present study derived from the Bayesian model for training and testing data is well able to predict the quality of earning. The evidence shows that the results of the proposed model are superior to the conventional accrual earning management model, which suggests an error rate of MSE=0.0188 and RMSE=0.1369, respectively. The results of the present research can be used to analyze the portfolio and predict the quality of future earnings of companies using historical data. It can also be used to study factors affecting investment performance. Manuscript profile

Open Access Article

19 - Designing a Model for Measuring the Impact of Intellectual Capital, Profit Quality, Audit Report and Capital Structure on Bankruptcy Risk of Tehran Stock Exchange Companies
Narjes Mogharebi Ali Asghar Anvary Rostamy Roya Darabi hamidreza vakilifard

The purpose of this study is to design a model to investigate the impact of variables of intellectual capital, profit quality, nature of audit report and capital structure on the risk of bankruptcy of Tehran Stock Exchange companies. The present study is an applied, ana More

The purpose of this study is to design a model to investigate the impact of variables of intellectual capital, profit quality, nature of audit report and capital structure on the risk of bankruptcy of Tehran Stock Exchange companies. The present study is an applied, analytical-mathematical research. Its spatial territory is Tehran Stock Exchange and its temporal territory is from 1391 to 1397. In this study, regression test method has been used to predict bankruptcy. Findings show that intellectual capital of 0.212 of changes in bankruptcy risk forecasting, profit quality of about 0.207 of changes of bankruptcy risk forecasting, nature of audit report 0.194 of changes of bankruptcy risk forecasting, and structure Capital 0.362 predicts changes in corporate bankruptcy risk. Manuscript profile

Open Access Article

20 - Developing a model of abnormal audit report lag: origins and consequences
amir yalfani iraj noravesh ghodrat alah talebniya ezat allah asgharizadeh

10.30495/jik.2024.23153

The present study aims to develop a model of abnormal audit report lag, and then to diagnose and study the relationships between the origins and consequences of abnormal audit report lag. The present study uses data from 118 firms from 2012 to 2020 and deploys the data More

The present study aims to develop a model of abnormal audit report lag, and then to diagnose and study the relationships between the origins and consequences of abnormal audit report lag. The present study uses data from 118 firms from 2012 to 2020 and deploys the data panel regression model to evaluate the hypotheses. Regarding the abnormal audit report lag, the findings of the present paper show that variables such as modified opinions, auditor size, auditor change, audit fee, firm size, loss, leverage, profitability, bankruptcy risk, and the ratio of fixed assets have a meaningful impact on elucidating the reasons of lag in the issuance of auditors’ report. Therefore, the model in the present paper offers a more comprehensive perspective toward abnormal audit lag by obviating the limits of the previous models. Moreover, the results regarding the origins and consequences show the meaningful positive impact of ownership dispersion and the ratio of independent directors on abnormal audit lag. Consequently, abnormal audit lag negatively affects earnings quality and has a meaningful positive impact on variation in monthly stock returns. Manuscript profile

Open Access Article

21 - Earnings Quality, Leverage Deficit (Surplus), and Financing Policy in companies listed in Tehran Stock Exchange
Naghi Fazeli Abuozar Jafari Tajangooke

The paper examines the relationship between earnings quality and leverage deficit, as well as the impact of earnings quality on equity financing choice for under- and over-leveraged firms. Considering external financing and its components, equity and debt, and both accr More

The paper examines the relationship between earnings quality and leverage deficit, as well as the impact of earnings quality on equity financing choice for under- and over-leveraged firms. Considering external financing and its components, equity and debt, and both accrual-based and real earnings management, we further examine the effect of earnings quality and leverage deficit on financing choice and activities. In this regard, a sample of 125 companies listed in the Tehran Stock Exchange during the years 1390 to 1395 (750 views) was selected and tested by using the linear regression and logistic regression model. The results show that there is no correlation between financial leverage deficit and poor earnings quality. Also, for under- and over- financial leveraged firms, there is also no relationship between the quality of profit and financing through the issuance of stocks. Other findings of the study showed that companies with a over-financial leverage compared with companies with a financial leverage deficit, before financing by issuing stocks, manage their earnings through accruals and real items to make them more convenient to sell their stocks. On the other hand, in over-financial leveraged firms, there was no correlation between debt financing and earnings management through accruals and real items. compared to under-financial leveraged firms. Manuscript profile

Open Access Article

22 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager
Mojtaba Motalebian Mehdi Arabsalehi Hadi Amiri

Previous research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, so More

Previous research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, some researchers believe that increasing the tenure of an auditor leads to an increase in the earnings quality. In this study, to evaluate these two competing perspectives, the information asymmetry Between auditor and manager was used as a moderating variable. Therefore, the purpose of the present study is to investigate the impact of auditor's tenure on earnings quality under of information asymmetry between auditor and manager. For this purpose, the financial information of 103 companies listed in Tehran Stock Exchange between 2009 and 2018 was used. Data analysis was done by panel regression model. The results indicate that the auditor's tenure has a positive effect on earnings quality. The results also showed that the auditor tenure in firms with a higher level of information asymmetry between auditor and manager results in greater earnings quality. Manuscript profile

Open Access Article

23 - Modelling and Predicting Earnings Quality Using Decision Tree and Support Vector Machine
Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam Ooshaksarae

10.22094/jdem.2023.708161

Earnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict More

Earnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict earnings quality. The statistical population of the study included companies listed in Tehran Stock Exchange from 2011 to 2021 for 10 years. After screening, 113 companies and 1130 observations were selected as statistical samples. In order to identify and predict earnings quality, indicators related to corporate governance (board independence, audit committee independence, organizational ownership), dividend policy, debt financing, and conservatism were considered as inde-pendent variables and discretionary accruals quality representing profit quali-ty index was considered as a dependent variable. Data analysis was done according to CRISP-DM data mining standards and implementation of four decision tree algorithms including CHAID, C5.0, C&R, QUEST, and SVM. As the results showed, board independence had the greatest effect on earn-ings profit quality. Considering the accuracy value for the created SVM, which is equal to 98.5%, it indicates the high capability of this method to predict earnings quality. Manuscript profile

Open Access Article

24 - بررسی تاثیر کیفیت سود گزارش شده بر کارایی واحدهای اقتصادی با استفاده از تحلیل پوششی دادهها
مهدی غلام ابری محمد محمودی

Manuscript profile

Open Access Article

25 - The Effect of Social Interaction Perception of Managers on Companies’ Earnings Quality
Abolghasem Masihabadi rouhollah rahmani alireza mehrazeen

Competent managers, along with financial and physical resources, are necessary for the success of companies. The competence of managers is not only the amount of their knowledge and technical skills, but also their psychological and social characteristics play a key rol More

Competent managers, along with financial and physical resources, are necessary for the success of companies. The competence of managers is not only the amount of their knowledge and technical skills, but also their psychological and social characteristics play a key role in shaping the competence of managers and their success in managing companies. The study aims to investigate the relationship between managers' social perception and earnings quality of companies listed on the Tehran Stock Exchange. The statistical population of this study is all companies listed on the Tehran Stock Exchange between 2014 and 2017 and the sample includes 134 companies. Multiple regression was used to test the research hypotheses using EVIEWS software. The Perception of Social Interactions Questionnaire (Glass, 1994) was used to measure the perception of social interaction and the time series of earnings characteristics (stability and smoothing) was used to measure the earnings quality. The results of hypothesis testing showed that managers' perception of social interaction has a significant and positive relationship with earnings stability and a significant and negative relationship with earnings smoothing, which indicates a positive relationship between perception of social interaction and earnings quality. Manuscript profile

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26 - بررسی تاثیر اهرم مالی پایین‌تر بر رابطه بین کیفیت سود و سیاست‌های تامین مالی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
سعید جبارزاده کنگرلویی میرجواد سیدنژاد ناصر جلالی مرند

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27 - بررسی ارتباط بین سطح افشاء و کیفیت سود در شرکت‌های پذیرفته شده دربورس اوراق بهادار تهران
عبدالله تیمناک فائق احمدی محمدحسین رنجبر

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28 - Analysis and Critique of the Methodology of Researches on Earnings Quality in Iran
Meysam Kaviani Miad Mohammadi Hadiseh Darvish

Profit quality is not a well-defined fixed concept that can be achieved easily, but it is a relative concept that is dependent on different perspectives and views. There are different views about assessing profit quality and its definition in various studies in the lite More

Profit quality is not a well-defined fixed concept that can be achieved easily, but it is a relative concept that is dependent on different perspectives and views. There are different views about assessing profit quality and its definition in various studies in the literature, each looking at various aspects of profit quality in relation to certain financial variables. The aim of the present study is to explore the methodologies used in studies on profit quality conducted in Iran. To this end, 23 articles published in reputable domestic journals were reviewed. The results showed that profit quality studies conducted in Iran are highly diverse in terms of their topics and they have come up with outstanding findings. It should be also acknowledged that there is a considerable gap between studies published in valid domestic and foreign journals in terms of methodology Manuscript profile

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29 - Earnings Management and Ownership Structure: Some Evidences from Companies listed in Tehran Securities Exchange
Seyedeh Mahboobeh Jafari Mahmood Bahramian Reihaneh Larijani

According to the agency theory, there exists a conflict of interests between managers and stockholders since their objectives are not necessarily in line. To manage earnings through accounting accrual is an example of managers’ deviation from interests of stockhol More

According to the agency theory, there exists a conflict of interests between managers and stockholders since their objectives are not necessarily in line. To manage earnings through accounting accrual is an example of managers’ deviation from interests of stockholders which could undermine the credibility of financial reports and thereby, jeopardize the interests of stockholders and even disrupt the securities market. The ownership structure can, on the one hand, create incentives to earnings management and, on the other hand, limit it. In this article, it has been attempted to answer the question that whether any difference in the ownership structure or, in any sense of the word, ownership concentration leads to a change in earnings management. To this end, through empirical method and regression model, we have investigated the relationship between ownership concentration and earnings management in some companies registered in Tehran Stock Exchange during the years 2011 and 2012.Our study shows a meaningful and non-linear relationship between earnings management and some criteria of ownership concentration. Most important findings of our study, that could have a great impact on policymaking, suggest a non-linear relation between the percentage of free float shares of a company and the discretionary accruals of that company which could be diagramed as the English letter U upside down. Namely, first, an increase in the percentage of free float shares of a company raises the discretionary accruals. Then, as the free float shares exceeds the maximum level, further increase in this variable would result in a decrease in discretionary accruals. This is the issue that should theoretically be explained.   Manuscript profile

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30 - Investigating the Relationship between Corporate Governance and Dividend Quality with the Adjusting Role of Free Cash Flow
gholamreza farsadamanollahi Amirreza Keyghobadi

Different ownership structure and active shareholders’ roles may lead to a change in companies’ behavior. In the present study, corporate governance utilizes the components of institutional and managerial ownership as independent variables, free cash flow as More

Different ownership structure and active shareholders’ roles may lead to a change in companies’ behavior. In the present study, corporate governance utilizes the components of institutional and managerial ownership as independent variables, free cash flow as adjusting variable,  return on assets as control variables, and dividend quality as dependent variable. In this study, the data was analyzed using fixed effect regression and the data of 136 companies listed in Tehran Stock Exchange during the period 2010-2015 was used. The findings of this research indicated that there is a significant and direct relationship between institutional ownership and management ownership and earnings quality. Moreover, the effect of free flow of cash on the relationship between institutional ownership, management ownership and the quality of profit is negative and significant. This result is consistent with the findings of Jensen (2004), Aligholi et al. (2015), and Philsaraei et al. (2012) but is inconsistent to the findings of Mashayekh et al. (2006) and this inconsistency may be attributed to such factors as economic downturn influencing Iranian capital market Manuscript profile

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31 - بررسی رابطه کیفیت سود و ساختار سرمایه (مطالعه موردی: شرکت‌های غیرمالی پذیرش شده در بورس اوراق بهادار تهران)
سید سجاد علم الهدی عبداله دریابر سمانه طریقی

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32 - Investigating the effect of managerial Entrenchment on disclosure Given the role of debt maturity moderator of companies accepted in Tehran Stock Exchange
نجمه حبیبی محمد مهدی عباسیان عباسعلی پورآقاجان

The purpose of this study was to investigate the impact of managerial Entrenchment on disclosure of information regarding the moderating role of debt maturity in listed companies in Tehran Stock Exchange. This is a descriptive-correlational study and it is an applied re More

The purpose of this study was to investigate the impact of managerial Entrenchment on disclosure of information regarding the moderating role of debt maturity in listed companies in Tehran Stock Exchange. This is a descriptive-correlational study and it is an applied research. The statistical population of the study consisted of all companies listed in Tehran Stock Exchange during the years 1392 to 1396. The research data were extracted from corporate financial statements and analyzed by regression models using combined data method. The findings of the study showed that managerial Entrenchment has an impact on the reliability of financial statements of listed companies in Tehran Stock Exchange and also showed that managerial Entrenchment due to the role of debt maturity moderator on timely financial statements of listed companies Tehran's stock has been impressive. Manuscript profile

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33 - کیفیت سود و بازده سهام شرکت‌های بورسی
حسن مهرابی م مینویی مرضیه ابریشم چی

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34 - The impact of stock option pricing model and the quality of earnings and profits
جواد Moradi زهرا Tahmores

In this study, we examine the relation between earnings quality and earnings pattern and pricing of listed companies in Tehran Stock Exchange (TSE). We try to find the answer for this question "is there any direct and positive relation between earnings pattern and prici More

In this study, we examine the relation between earnings quality and earnings pattern and pricing of listed companies in Tehran Stock Exchange (TSE). We try to find the answer for this question "is there any direct and positive relation between earnings pattern and pricing?”. Earnings patterns which are used are "increasing annual earnings, meeting or exceeding management forecasts and smoothing". The numbers of statistic community are 430 companies in TSE. We 98 companies these statistic communities during 1379 – 1386 by restricting the companies that meet some crotieria for doing the research. We use the information Financial Statements, Rahavard Novin, Tadbir Pardaz and libraries archives. For testing the Hypothesises, Pearson coefficient of correlation and multi variable regression model are used. The results show that there is a direct and positive relation between earnings pattern (smoothing), earnings quality and pricing, while there is no relation between earnings pattern (increasing annual earnings and meet or exceed management forecasts) and earnings quality. Also, in this study we try to find patterns, effective for valuation of share prices. The results of testing the first hypothesis show that there is a positive and direct relation between earnings pattern (smoothing) and pricings and the second hypothesis confirms that the relation between other earnings patterns and earnings quality is negative and indirect. Our final analysis examines whether the pricing effects associated with earnings patterns are a function of the quality of earnings. The results show that earnings quality level has no effect on the relationship between earnings patterns and stock prices. Manuscript profile

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35 - Bonding costs related to the quality of earnings and forecast error
علی Esmaeilzadeh علی MAERNOOSH

The Relation of Cost Sticky with Earning Forecast and Earning Quality Ali Esmaeil Zade Ali Mehrnoush (Received: 23/Dec/2013; Accepted: 22/Feb/2014) Abstract One of the basic assumptions that reflect management accounting change related costs associated with increased an More

The Relation of Cost Sticky with Earning Forecast and Earning Quality Ali Esmaeil Zade Ali Mehrnoush (Received: 23/Dec/2013; Accepted: 22/Feb/2014) Abstract One of the basic assumptions that reflect management accounting change related costs associated with increased and decreased activity level. But recently, with the assumption of bond issue costs, by Anderson and And his colleagues have discussed, in the sense that the increase in costs by increasing the activity level Most of the reduction in costs in exchange for the reduction in activity. The main objective of this study is that adherence cost studied in the Tehran Stock Exchange, and administrative expenses, selling, general and Total costs and cost of goods sold as samples were analyzed. Based on the results of listed companies in Tehran Stock Exchange for a period of 6 years the year 1384's to 1390, shows the increment in cost stickiness general, and administrative and selling expenses, general and Cost of goods sold decreased earnings forecast errors and Earnings Qulity. The results for the 84 firms in various stock is presented. Key Words: Cost Stickiness, Earning Forecast, Earning Quality, Related Costs. Manuscript profile

Open Access Article

36 - مقایسه معیارهای ویژگی کیفیت سود در صنایع دانش بنیان با صنایع دیگر
شهناز مشایخ صدیقه دوستیان

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37 - تأثیر چرخه عمر شرکت‌ها بر سطح محافظه کاری
الهام السادات ملکی سید کاظم ابراهیمی فاطمه جلالی

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38 - تأثیر هیئت مدیره مشترک بر افشای اختیاری اطلاعات و کیفیت سود
داریوش فروغی جمال علیدادی شمس آباد

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39 - The effect of tangible fixed assets and long-term investments in the quality of earnings
محسن Dastgir بهرام GHanizadeh

Due to the financial crises of the twentieth and the twenty-first centuries, investors have largely lost their trust in earning and its quality seeing their own capital or that of others being lost. Therefore, it seems necessary to measure earnings quality. The findings More

Due to the financial crises of the twentieth and the twenty-first centuries, investors have largely lost their trust in earning and its quality seeing their own capital or that of others being lost. Therefore, it seems necessary to measure earnings quality. The findings of a lot of accounting studies suggest that despite multiple criteria in performance evaluation, corporate managers and investors in their investment decisions use earning more widely in the optimal allocation of resources in investments. Thus, in addition to the quantity of earnings, the quality should also be noted and examined more carefully. Tangible fixed assets and long term investments are the key elements of financial reporting which represent the financial condition of the business unit. They play an important role in carrying out operational activities and, ultimately, profitability of the firms. Operational activities are not possible without them. This study evaluates the impact of earnings quality on the amount of investment in fixed assets and long term investments. The population is 415 and the ed sample is 123 firms among the listed companies in Tehran Stock Exchange for the period of 2002 to 2012. In order to measure the earnings quality, Chen model in 2005 is used which is one of the best models in the world. The research results indicate that a decrease in the earnings quality has negative correlation With Tangible fixed assets, long-term investments, and the whole company assets, and with reducing the quality of earnings, the above mentioned investments increase. Manuscript profile

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40 - The relationship between earnings quality and performance features
فروغ Rostamiyan محمد KHodaei مجتبی Hedar

The conflict of interest between issuers of financial statements and the users of financial statements have been the subject of significant debate for using different methods of accounting accepted principles and implementing earning as an important criterion for decisi More

The conflict of interest between issuers of financial statements and the users of financial statements have been the subject of significant debate for using different methods of accounting accepted principles and implementing earning as an important criterion for decision making process. Thus, this controversial results, made us to contribute to this debate by investigating the relationship between earnings quality attributes and performance of Iranian public listed firms in Tehran stock exchange. We examined sample of 63 firms that randomly ed in the period 2002 to 2009. We derived a summary measure of earnings quality by applying factor analysis on two variables representing different components of two primary dimensions of earnings quality: Feedback value (FV) and Predictive Value (PV). Also two common financial performance measures namely Returns on Assets (ROA) and Tobin's Q were examined. We then provide empirical evidence to address the question, whether earnings quality of Iranian listed firms is associated with their performance or not. Based on using pool regression, we interpret our results that, the feedback value of earnings has both positive and significant association with firm performance measures. On the other hand, predictive value has both negative and significant association with returns on assets and has not significant association with Tobin's Q. further, the current study provide novel evidence towards the understanding of more powerful association between feedback value with firm performance measures than predictive value. Specifically in this survey, we controlled the influence of essential firm characteristics namely size, leverage, and growth on firm performance. Manuscript profile

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41 - The effect of accounting method on the quality of earnings
یحیی Hasas yeganeh ملیحه Karimi

As the earning of companies is the best decision making base of capital market, but it is threaten with inclusion of predictions, difference accounting method and earning management in earning reporting process. thus the earning precision, confidence, conscious, truth, More

As the earning of companies is the best decision making base of capital market, but it is threaten with inclusion of predictions, difference accounting method and earning management in earning reporting process. thus the earning precision, confidence, conscious, truth, relevancy, high rate of cash, predictability,… and its realization that called earning quality in academic board, play important rule in usefulness of earning in decision making process. Whether the quality of a firm’s reported earnings affects investors' ability to predict future earnings is still a subject of much debate among accounting researchers.lev(1989)suggests that low quality earnings may be causing the relatively low correlation between reported earning and the market’s evaluation of future earning. This dissertation used the valuation model described in Ohlson (1995) and Feltham & Ohlson (1995) to explore the possible links between accounting method choices and the ability of investors to use reported earnings to predict future earnings. The results show that quality of a firm’s reported earnings doesn’t affect investors’ability to predict future earning. Manuscript profile

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42 - Audit Quality, Earnings Quality and Cost of Equity Capital
Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian

The major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by co More

The major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by companies listed of the Tehran Stock Exchange(TSE). We examined the data of 103 companies 1384-1388. Using a pooled cross-sectional least squares regression, this study documents evidence that higher earnings quality leads to a lower cost of equity capital. The results also suggest that in companies with higher audit quality, there is a stronger relationship between earnings quality and cost of equity capital. Manuscript profile

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43 - بررسی عوامل موثر بر تجدید ارائه سود هر سهم
فرزانه حیدر پور حسن ازوجی

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44 - The Relationship Between Balance Score Card Criterions with Earnings Quality
Mohammad Reza Asgari Qader Mehrali

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 , in More

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. Manuscript profile

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45 - کیفیت سود و سیاست توزیع سود نقدی شواهدی از بورس اوراق بهادار تهران
جواد مرادی محمد سیرانی محسن سیاح رزیانی

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46 - The Relationship between Earing Quality and Some Aspects of Corporate Governance
Aziz Gord Reza Heydarian Chali Hamid Sayeed Jarahi

The purpose of this study is testing the relation between earning quality as a dependent variable and corporate governance as an independent variable. Earning quality is a relative concept. In this research for measuring earning quality among different measures We adopt More

The purpose of this study is testing the relation between earning quality as a dependent variable and corporate governance as an independent variable. Earning quality is a relative concept. In this research for measuring earning quality among different measures We adopt a total accruals (TACC) measure of earnings quality. we divide accruals into three categories: current operating accruals (WC)، non-current operating accruals (NCO)، and financing accruals (FIN). 374 financial statement 81 companies companies listed in Tehran stock Exchange were chosem. In a period of 5 years ( 1383 to1387) by regressing method،the relation of variable was analyzed. The research results show that there isnot a positive (negative) relation between the ratio of cash flows operation to operation earning (earning quality) and inst& outdir (corporate governance).so The research results show that there is a negative small relation between the ratio of cash flows operation to operation earning (earning quality) and chrcho(corporate governance). Manuscript profile

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47 - The impact on the quality of earnings bankruptcy prediction using artificial neural network
بیتا Mashikhi H.R Ganji

The Effect of Earnings Quality on Predicting Bankruptcy by Using Artificial Neural Networks Bita Mashayekhi Hamidreza Ganji (Received: 16/Apr/2014; Accepted: 19/Jun/2014) Abstract Predicting of entities’ going- concern assumption in the future periods is an import More

The Effect of Earnings Quality on Predicting Bankruptcy by Using Artificial Neural Networks Bita Mashayekhi Hamidreza Ganji (Received: 16/Apr/2014; Accepted: 19/Jun/2014) Abstract Predicting of entities’ going- concern assumption in the future periods is an important element in decision-making process of many investors. So, ing the predictor variables have been discussed as a challenging issue in the literature of bankruptcy prediction that accounting earnings & profitability variables have been at the top of these issues. Therefore earnings quality has been one of the important measures in the decision-making process of investors in field of bankruptcy prediction. This study has attempted to compare the prediction power of profitability variables among high quality and low quality earnings of Tehran Stock Exchange(TSE) companies and examine the effect of earnings quality on the efficiency of profitability variables in predicting the bankruptcy. In a sample of TSE companies, using artificial neural networks we find that the predictive accuracy of artificial neural networks for high quality earnings companies is significantly greater than of firms low quality earnings. Key Words: Profitability, Predictability, Earning Quality, Bankruptcy, Artificial Neural Network. Manuscript profile

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48 - Relationship between Corporate Governance and Earnings Quality rating emphasis on corporate governance
سعید Jabarzadeh یعقوب Por karim ولی Por karim M.R Abasi

This Study investigates the Relationship between corporate governance and earning quality the listed companies in Tehran stock exchange, over the period of 2002 through 2008. In this study following Gov-Score developed by Brown and Caylor (2006), the corporate governanc More

This Study investigates the Relationship between corporate governance and earning quality the listed companies in Tehran stock exchange, over the period of 2002 through 2008. In this study following Gov-Score developed by Brown and Caylor (2006), the corporate governance has investigated by using features of dual responsibility of CEO, board of directors independent, board of directors size, board of directors ownership, institutional investors ownership, auditor size, auditor tenure, CEO tenure and law merchant compliance. To determinate of earning quality based on modified Jones(1991) model, used absolute value of discretionary accruals. For test of hypothesis are used the variance analyse (ANOVA) and multiple linear regression and measurement method of Cross-sectional. We find evidence that there is no significant relationship between all of the features of corporate governance used in this study and earning quality. Also, there is no significant Difference between earning quality of companies with strong, medium and weak corporate governance. Manuscript profile

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49 - تاثیر کیفیت سود بر سطح نگهداشت وجه نقد با تاکید بر نقش تعدیل کنندگی توانایی مدیران
امیررضا کیقبادی فاطمه هوشنگی

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50 - The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms
zeinab ariamand seyyed abbas ebrahimi

Profit smoothing can be seen as a deliberate reduction in profit fluctuations, so that the activities of the company appear to be normal. Managers are making profit smoothing to reduce this volatility. Some experts believe that investors are more willing to invest in sm More

Profit smoothing can be seen as a deliberate reduction in profit fluctuations, so that the activities of the company appear to be normal. Managers are making profit smoothing to reduce this volatility. Some experts believe that investors are more willing to invest in smoothing companies and are willing to pay more for them. Researchers believe that some of the characteristics of the company influence the motivation of managers to smooth profits. This study attempts to explain the theoretical foundations of the research, the relationship between earnings smoothing and company characteristics such as earnings quality, P/E and ROE and ROTA. Check the securities. In order to investigate the relationship between earnings smoothing and firm characteristics, data related to the period 2010-2017 were collected and analyzed. Logistic regression was used to test the research hypotheses. The results show that companies with higher price to earnings (P/E) ratios have more incentive to report earnings. And companies with higher earnings quality are more motivated to report earnings smoothly. Finally, it was found that larger ROTAs had a greater incentive to report earnings. Manuscript profile

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51 - The Impact of Earning Quality on Excess Returns with Regard to Momentum
Vahid Bekhradinasab Fatemeh Zholanezhad

Tehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing e More

Tehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing errors. Probably the most attention of users of financial statements, the income statement is focused on the lowest row. In the eyes of most, profit accounting tool for making logical decisions In general indicates that measures the quality of earnings on excess stock returns based on Fama and French three-factor model, taking into account the trend of stock prices of listed companies on Tehran Stock Exchange, is impressive. In this study of four indicators to measure earnings quality, earnings stability, predictability of earnings, accruals quality and smoothing was used as the four hypothesis that the effect of these measures on additional efficiency gains from the difference between the real Return expected return achieved was measured and the results of the test showed that the hypothesis were accepted theories, the literature cited in the literature and theoretical framework also matched. Manuscript profile

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52 - The Relationship between Earnings quality and Financial Stress: Evidence from Iran
alireza ma&#039;toufi hasan Valiyan

By changing decision-making criteria and more competitive capital markets, stress and investment pressures for shareholders and investors have increased significantly, and it is necessary to pay more attention to stronger oversight mechanisms to improve the quality leve More

By changing decision-making criteria and more competitive capital markets, stress and investment pressures for shareholders and investors have increased significantly, and it is necessary to pay more attention to stronger oversight mechanisms to improve the quality level of financial statements items It pays attention. This study examines the relationship between Earnings quality and Financial Stress in one hypothesis. The research method is descriptive and correlational and to analyze the relation between independent and dependent variables, multiple regression statistical methods were used. Then, to test the research hypothesis, using data on firms listed in Tehran Stock Exchange, through the sampling cup, 64 companies were selected as samples. The present results confirm the hypothesis that show the significant negative relationship between Earnings quality and financial stress in the capital markets in Iran. Manuscript profile

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53 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality
بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی

10.30495/jdaa.2022.693138

Abstract This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (20 More

Abstract This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (2003). (Auditor Conservatism based on Basu's model (1997) and the use of the ranking of the audit institutions in accordance with the classification guidelines of the audit institutions and entities subject to Article 10 of the Trusteeship Audit Institutions Code of the Stock Exchange). Jones' modified model (1995) used to measure the earnings quality. In this regard, 150 companies from listed companies were selected for systematic elimination during 2013-2019. The research regression model was tested and tested using static effects approach using panel data . The results of the research hypothesis test showed that auditor conservatism has a positive effect and economic policy uncertainty has a negative effect on profit quality. In other words, the conservatism of auditors leads to an increase in the quality of profits and the uncertainty of economic policies leads to a decrease in the quality of corporate profits. Manuscript profile

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