The Analyze of the Relationship between the Managers’ Abilities and Earning Quality in Accepted Firms of the Stock Exchange

  • سال انتشار: 1394
  • محل انتشار: کنفرانس بین المللی پژوهشهای نوین در مدیریت، اقتصاد وحسابداری
  • کد COI اختصاصی: MRMEA01_435
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 742
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نویسندگان

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

چکیده

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

کلیدواژه ها

Management abilities, earning restate, benefit sustainability, earning quality, capital market

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