List of Articles Accrual Quality

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  1 - Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information
  Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri
  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 relatio More

  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. Manuscript profile
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  2 - Relationship between accounting information quality criteria in response to managers' motivational components
  Abdullah Hosseinzade Mahmoud mousavi shiri zohreh hajiha Hashem Nikoomaram
  Past studies have used various criteria to measure the quality of accounting information, each of which indicates a specific dimension of quality. The purpose of this study is to provide a framework for evaluating and comparing the criteria of accounting information qua More

  Past studies have used various criteria to measure the quality of accounting information, each of which indicates a specific dimension of quality. The purpose of this study is to provide a framework for evaluating and comparing the criteria of accounting information quality including persistence, predictability and accrual quality in response to the motivational components of rewards, debt, policy and tax. This research is of applied type and has been done with correlation approach. The statistical sample of the research includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. The research findings show that reward motivation has a significant relationship with all quality criteria of accounting information. In a way that with increasing motivation, rewards, persistence and accrual quality increase and predictability decreases. Also, the criteria of accounting information quality in response to management motivations have significant convergence, divergence and lack of relationship. Manuscript profile
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  3 - 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