Asian Journal of Research in Banking and Finance, Volume (4), No (8), Year (2014-8) , Pages (109-122)

Title : ( An Investigation of the Effect of Firm’s Life Cycle Stages on Earning Quality: Evidence from Iran )

Authors: fereshteh moshtagh , Mohammad Reza Abbaszadeh , Mohammad Hossein Vadiei Nowghabi , Mehdi Jabbari Nooghabi ,

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Based on life cycle theory, firms have various characteristics in various stages of their life cycle and Since earnings quality and the quality of financial reporting in general are subjects that have attracted much attention and are the center of debate for investors, regulators as well as scholars in the recent years, this heightened attention to the subject of earnings quality is, in part, due to the wave of accounting scandals of the early 2000s so this present essay is mainly aimed at analyzing the effects of company's life cycle on earning quality of companies listed on the Tehran Stock Exchange. To do this study, financial information of 105 companies listed on the Tehran Stock Exchange during 2006 - 2012 (735 firm-years) examined. Given a lack of consensus about the best way to measure earning quality, it measured by two models (the Modified Jones(1995)model and Leuz et al., (2003) model). To test the hypotheses we used panel data analysis and Generalized Least Square (GLS) method. The results of the study indicated that earning quality is not influenced by firm’s life cycle stages. In other words, the earning quality at each stages of the life cycle is not significantly different from each other.

Keywords

, Firm’s Life Cycle, Earning Quality, Leuz Model, The Modified Jones Model, Tehran Stock
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@article{paperid:1041551,
author = {Moshtagh, Fereshteh and Abbaszadeh, Mohammad Reza and Vadiei Nowghabi, Mohammad Hossein and Jabbari Nooghabi, Mehdi},
title = {An Investigation of the Effect of Firm’s Life Cycle Stages on Earning Quality: Evidence from Iran},
journal = {Asian Journal of Research in Banking and Finance},
year = {2014},
volume = {4},
number = {8},
month = {August},
issn = {2249-7323},
pages = {109--122},
numpages = {13},
keywords = {Firm’s Life Cycle; Earning Quality; Leuz Model; The Modified Jones Model; Tehran Stock Exchange.},
}

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%0 Journal Article
%T An Investigation of the Effect of Firm’s Life Cycle Stages on Earning Quality: Evidence from Iran
%A Moshtagh, Fereshteh
%A Abbaszadeh, Mohammad Reza
%A Vadiei Nowghabi, Mohammad Hossein
%A Jabbari Nooghabi, Mehdi
%J Asian Journal of Research in Banking and Finance
%@ 2249-7323
%D 2014

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