This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings. We compared accrual component persistence with cash component. We introduced a comprehensive definition of accruals for measuring the accrual component persistence of earnings. Our population includes listed companies in Tehran Stock Exchange (TSE) for the period 1380 to 1387. We analyzed a sample of 141 companies. In contrast to prior researches, our findings don't confirm less accrual component persistence of earnings in compare with cash component of earnings.
Azimi Yancheshmeh,M . (2010). The Study & Explanation of Earnings Quality with Balance Sheet Approach. Empirical Studies in Financial Accounting, 8(30), 99-126.
MLA
Azimi Yancheshmeh,M . "The Study & Explanation of Earnings Quality with Balance Sheet Approach", Empirical Studies in Financial Accounting, 8, 30, 2010, 99-126.
HARVARD
Azimi Yancheshmeh M. (2010). 'The Study & Explanation of Earnings Quality with Balance Sheet Approach', Empirical Studies in Financial Accounting, 8(30), pp. 99-126.
CHICAGO
M Azimi Yancheshmeh, "The Study & Explanation of Earnings Quality with Balance Sheet Approach," Empirical Studies in Financial Accounting, 8 30 (2010): 99-126,
VANCOUVER
Azimi Yancheshmeh M. The Study & Explanation of Earnings Quality with Balance Sheet Approach. Empirical Studies in Financial Accounting. 2010;8(30):99-126 (In Persian).
