Interdisciplinary Journal of Contemporary Research in Business, Volume (5), No (6), Year (2013-10) , Pages (529-541)

Title : ( Comparing the Earning Quality Methods of the companies Accepted in Tehran Stock Exchange )

Authors: Nahid MomenZadeh Gol , Mohammad Reza Abbaszadeh ,

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Abstract: Although the scientific research in earnings quality field has developed due to evolution of different measurement methods, but in general, there is not an acceptable consensus in this field. The main aim of this research is comparing four different earnings quality measurement indices in 159 companies listed in Tehran Stock Exchange during 2001-2011. The results of comparing these methods in each company shows that only 15 out of total selected companies, satisfy the requirements of low or high quality .So, it can be concluded that these indicators do not confirm each other meaningfully. The results of Chi-2 test verify this, too. Also, the most compatibility is observed between Leoz and modified Jones model and the least between Leoz and Dichev & Dechow ones.

Keywords

, Keywords: Earnings quality measures, Financial analysis, earnings
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@article{paperid:1037816,
author = {MomenZadeh Gol, Nahid and Abbaszadeh, Mohammad Reza},
title = {Comparing the Earning Quality Methods of the companies Accepted in Tehran Stock Exchange},
journal = {Interdisciplinary Journal of Contemporary Research in Business},
year = {2013},
volume = {5},
number = {6},
month = {October},
issn = {2073-7122},
pages = {529--541},
numpages = {12},
keywords = {Keywords: Earnings quality measures; Financial analysis; earnings forecast},
}

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%0 Journal Article
%T Comparing the Earning Quality Methods of the companies Accepted in Tehran Stock Exchange
%A MomenZadeh Gol, Nahid
%A Abbaszadeh, Mohammad Reza
%J Interdisciplinary Journal of Contemporary Research in Business
%@ 2073-7122
%D 2013

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