Studying the Impact of Qualitative Characteristics Including Persistence, Predictability and Earnings Response Coefficient on Returns on Equity
Publish Year: 1393
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
EAMS01_338
تاریخ نمایه سازی: 19 تیر 1394
Abstract:
Suitable occasions for manipulating profits arising from the conflicts of interest and some inherent limitations of accrual accounting make accounting profit different from the real benefit of economic units. Hence, so many accounting researches are about assessing the quality of reported earnings. Reduction of the quality of accounting information such as earnings quality, increases information risk, investment risk and finally return on demand. In this research, we study the impact of three qualitative features of earnings including persistence, predictability and earnings response coefficient on return on common stock by using financial information of the 91 accepted companies in the Tehran Stock Exchange during 2002 to 2012.According to the results, there is no significant relationship between qualitative characteristics of earnings and returns on equity.
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Authors
MAHBOOBEH EFTEKHARI
Assistant professor of guilan university , Member Faculty in university of guilan, Iran
ALIREZA TASKHIRI
MSc Student of Accounting, Kooshyar higher education institute, Member of the Accounting Association of Iran, Rasht, Iran
MOHSEN NOOSH AZAR
MSc Student of Accounting, Islamic Azad university ,qeshm, Iran
ALLAHYAR DAGHBANDAN
MSc Student of Accounting, Kooshyar higher education institute, Rasht, Iran
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