Volume 22 (2025)
Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
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Volume 6 (2008)
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Volume 1 (2003)
Keywords = اقلام تعهدی
Number of Articles: 9
An Accruals Quality Model: A Group Method of Data Handling Approa
Volume 19, Issue 75 , October 2022, , Pages 1-40
Abstract
Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant estimation error in non-discretionary accruals estimation. ... Read MoreThe Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)
Volume 15, Issue 60 , January 2019, , Pages 103-123
Abstract
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during ... Read MoreAn analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies
Volume 15, Issue 57 , April 2018, , Pages 49-72
Abstract
According to economic theory, industry-wide component of firm performance is more persistent than the firm- specific component. This paper provided evidence on this assertion and examines the relative persistence of industry-wide profit and firm-specific profit. For this purpose the information of 135 ... Read MoreAccounting Quality, Stock Price Delay and Future Stock Returns
Volume 11, Issue 42 , July 2014, , Pages 31-58
Abstract
Read MoreIncome Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange
Volume 9, Issue 35 , October 2012, , Pages 23-47
Abstract
This research investigates the relationship between income smoothing and cost of equity. This event study has been done using observations analysis. Cost of equity has been calculated using four models: Gebhardt et al (2001), Claus and Thomas (2001), Gode and Mohanram (2003) and Easton(2004). The sample ... Read MoreChoosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange
Volume 9, Issue 35 , October 2012, , Pages 137-157
Abstract
The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387. Comparing the models is done at the level of the all selected firms and at the level of ... Read MoreConsequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange
Volume 9, Issue 34 , July 2012, , Pages 1-32
Abstract
This research examines the consequences of earnings manipulation through real activity and campares it with cosequenses of accrual manipulation based on earnings manipulation models provided by Roychowdhury (2006) and Gunny (2010). Statistical sample consists of listed companies in Tehran Stock Exchange ... Read MoreDelayed announcement of earnings and earnings management
Volume 7, Issue 28 , January 2010, , Pages 115-141
Abstract
Read MoreThe Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals
Volume 6, Issue 23 , October 2008, , Pages 1-18