The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality
سال انتشار: 1398
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 182
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شناسه ملی سند علمی:
JR_IJAAF-3-3_003
تاریخ نمایه سازی: 26 آذر 1400
چکیده مقاله:
We investigate the relationship between CEO ability and accrual quality in the Iraq Stock Exchange. Furthermore, we study how the Islamic State of Iraq and Syria (ISIS) influences the relationship between CEO ability and accrual quality. Using a sample of firms listed on the Iraq Stock Exchange over the years ۲۰۱۲-۲۰۱۸, we show that CEO ability positively affects accrual quality. Moreover, the results indicate that ISIS weakens the relationship between CEO ability and accrual quality.
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نویسندگان
Ameneh Bazrafshan
Department of Accounting, Imam Reza International University, Mashhad, Iran
Wafaa Salman Abbood
Department of Accounting, Imam Reza International University, Mashhad, Iran