Effect of earnings quality on the financial reporting readability using the structural equation approach
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-9-34_007
تاریخ نمایه سازی: 4 تیر 1402
Abstract:
Companies' annual financial reports have been a major source of information for decision-making by capital market participants, market legislators, and other stakeholders. Also, the information contained in the financial statements which have high readability has a higher value. Managers use corporate disclosures to mislead or influence investors about corporate value. Earning quality is an important feature of the accounting system. The high quality of reported earnings through information transparency and market efficiency causes the highest accounting income and economic income alignment and indicates the usefulness of earning information for users in making decisions. Poor earning quality creates risk in resource allocation, slows economic growth through misallocation of capital, diverts resources to unprofitable projects, and increases information risk. The present study investigates the effect of earnings quality on the readability of financial reporting using the structural equation approach in companies listed on the Tehran Stock Exchange. The statistical population of the study is the companies listed on the Tehran Stock Exchange during the period ۲۰۰۶ to ۲۰۲۰ and the relationship is studied in ۴۳۵ firm-years observation. Research findings indicate that earnings quality affects the readability of financial reporting.
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Authors
Ebrahim Madadizadeh
Department of Accounting, Urmia Branch, Islamic Azad University, Kerman, Iran.
Amirhosein Taebi Noghondari
Department of Accounting, Urmia Branch, Islamic Azad University, Kerman, Iran.
Hadisa Zeinali
Department of Accounting,Faculty of Literature, Islamic Azad University, Kerman, Iran.
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