Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange

Based on signaling and competing theories, firms have different characteristics and conditions in their life-cycle that could be influencing their financial reporting. This study investigates the relationship between firms, life cycle and their earnings quality. To measure earnings quality, four cri...

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Autores principales:	Mohammad Moradi, Hoda Eskandar
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	competing theory signaling theory life-cycle earnings quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/254a163f5cdd4a669dc9a85b7d36a60f
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spelling	oai:doaj.org-article:254a163f5cdd4a669dc9a85b7d36a60f2021-11-04T19:47:29ZInvestigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2015.888https://doaj.org/article/254a163f5cdd4a669dc9a85b7d36a60f2015-03-01T00:00:00Zhttps://jak.uk.ac.ir/article_888_fe123614da913eeac19089ab47d99737.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XBased on signaling and competing theories, firms have different characteristics and conditions in their life-cycle that could be influencing their financial reporting. This study investigates the relationship between firms, life cycle and their earnings quality. To measure earnings quality, four criteria were used: conservatism, predictability, persistence and value relevance. The study sample includes firms listed in the Tehran Stock Exchange from 2007 to 2012. The study has used regression analysis to investigate the above mentioned relationship. The findings showed that earnings predictability and earnings consistency are different across firms’ life-cycle. For the firms in declining stage, their earnings predictability and earnings consistency are less than those in the other stages. However, there was not significant difference between the firms in mature and growing stages. Moreover, conservatism and value relevance were not found significant during the firms’ life cycle.Mohammad MoradiHoda EskandarShahid Bahonar University of Kermanarticlecompeting theorysignaling theorylife-cycleearnings qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 19, Pp 121-139 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	competing theory signaling theory life-cycle earnings quality Accounting. Bookkeeping HF5601-5689
spellingShingle	competing theory signaling theory life-cycle earnings quality Accounting. Bookkeeping HF5601-5689 Mohammad Moradi Hoda Eskandar Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange
description	Based on signaling and competing theories, firms have different characteristics and conditions in their life-cycle that could be influencing their financial reporting. This study investigates the relationship between firms, life cycle and their earnings quality. To measure earnings quality, four criteria were used: conservatism, predictability, persistence and value relevance. The study sample includes firms listed in the Tehran Stock Exchange from 2007 to 2012. The study has used regression analysis to investigate the above mentioned relationship. The findings showed that earnings predictability and earnings consistency are different across firms’ life-cycle. For the firms in declining stage, their earnings predictability and earnings consistency are less than those in the other stages. However, there was not significant difference between the firms in mature and growing stages. Moreover, conservatism and value relevance were not found significant during the firms’ life cycle.
format	article
author	Mohammad Moradi Hoda Eskandar
author_facet	Mohammad Moradi Hoda Eskandar
author_sort	Mohammad Moradi
title	Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange
title_short	Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange
title_full	Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange
title_fullStr	Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange
title_full_unstemmed	Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange
title_sort	investigating earning quality in life cycle of firms listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/254a163f5cdd4a669dc9a85b7d36a60f
work_keys_str_mv	AT mohammadmoradi investigatingearningqualityinlifecycleoffirmslistedintehranstockexchange AT hodaeskandar investigatingearningqualityinlifecycleoffirmslistedintehranstockexchange
_version_	1718444577961017344

Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange

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