نتایج جستجو برای: Accounting Quality
تعداد نتایج: 812895 فیلتر نتایج به سال:
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We predict and find that accounting restatements induce economically meaningful share price declines among non-restatement firms in the same industry. These price declines are most pronounced among non-restatement firms with low accounting quality, as measured by industry adjusted accruals. Our results are consistent with the notion that accounting restatements cause investors to reassess the c...
the impact of the management performance evaluation methods on the information quality in accounting will be studied in this paper. the information plays two roles in the market-oriented economies; first, it allows the investors to evaluate the potential opportunities of the investment (prospective role) and, secondly, it enables the investors to monitor how to allocate and use their capital by...
The value of any information including financial statements, just like other goods and services, depends on the quality which is determined by the users. Because of the important role of accounting measurements in preparing financial statements, the quality of these measurements have an effective role in determining the quality of financial statements. Therefore, using accounting measurements...
چکیده ندارد.
چکیده ندارد.
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...
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