Title : ( The relationship between accounting information quality with discretionary accruals and stability of earnings )
Authors: Soghra karamdar mezerji , Mohammad Reza Abbaszadeh , Mohammad Hossein Vadiei , Mehdi Jabbari Nooghabi ,
Full TextAbstract
In this study, the relationship between financial reporting quality and discretionary accruals and earnings stability is investigated. For this purpose the data of listed companies in Tehran Stock Exchange during the period 2007 to 2012 are used. To measure the quality of financial reporting, SEC classification in the related area is used. Results showed that companies that provided high quality information had lower discretionary accruals in comparison to low quality firms. But in analyzing the stability of earnings, no significant differences between high and low quality firms was found.
Keywords
, quality of financial reporting, stability of earnings, discretionary accruals.
@article{paperid:1038003,
author = {Soghra Karamdar Mezerji and Abbaszadeh, Mohammad Reza and Vadiei, Mohammad Hossein and Jabbari Nooghabi, Mehdi},
title = {The relationship between accounting information quality with discretionary accruals and stability of earnings},
journal = {Interdisciplinary Journal of Contemporary Research in Business},
year = {2013},
volume = {5},
number = {6},
month = {November},
issn = {2073-7122},
pages = {105--112},
numpages = {7},
keywords = {quality of financial reporting; stability of earnings; discretionary accruals.},
}
%0 Journal Article
%T The relationship between accounting information quality with discretionary accruals and stability of earnings
%A Soghra Karamdar Mezerji
%A Abbaszadeh, Mohammad Reza
%A Vadiei, Mohammad Hossein
%A Jabbari Nooghabi, Mehdi
%J Interdisciplinary Journal of Contemporary Research in Business
%@ 2073-7122
%D 2013
