Studying the Impact of Qualitative Characteristics Including Persistence, Predictability and Earnings Response Coefficient on Returns on Equity

  • سال انتشار: 1393
  • محل انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی
  • کد COI اختصاصی: EAMS01_338
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 760
دانلود فایل این مقاله

نویسندگان

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

چکیده

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.

کلیدواژه ها

Expected returns, Persistence of earnings, Earnings predictability, Earnings response coefficient

مقالات مرتبط جدید

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.