The Analyze of the Relationship between the Managers’ Abilities and Earning Quality in Accepted Firms of the Stock Exchange
Publish place: International Conference on Modern Research`s in Management, Economics and Accounting
Publish Year: 1394
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
MRMEA01_435
تاریخ نمایه سازی: 30 بهمن 1394
Abstract:
The aim of present study is to investigate the managers’ abilities and earning quality in accepted firms of stock exchange in Tehran. Two criteria of benefit sustainability and earning restate are used to measure the earning quality. The results were gathered through a selected sample consisted of 68 accepted firms in stock exchange in Tehran in 2007 to 2012, and data analyzed through least Squares Regression. The research was a survey and descriptive study, and done after events, also the history of firms used. In order to estimate the Regression model and examine the theories, econometric method of the combined data was used. The results showed that relationship between the managers’ capabilities and earning quality among the studied firms caused to increase benefit sustainability. Also, the management abilities of the studied firms caused to decrease the earning restate, and the earning quality increased due to decrease the representation of benefit. So, there was a weak direct relationship between the managers’ abilities and earning quality in studied firms
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Authors
Abdollah Ghafory Nejad
Department of Accounting, Payame Noor University, I.R of Iran
Mohammad Amin Ojaghi
Department of Accounting, Payame Noor University, I.R of Iran
Fatemeh Malchi
Department of Accounting, Payame Noor University, I.R of Iran
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