نتایج جستجو برای: Accounting Quality

تعداد نتایج: 812895  

2005

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...

Journal: :advances in mathematical finance and applications 0
hossein parsamehr department of management, arak branch, islamic azad university, arak, iran ali kasravi department of management, arak branch, islamic azad university, arak, iran mohadeseh fazli department of accounting, arak branch, islamic azad university, arak, iran

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...

آقائی, محمدعلی , موسوی‌شیری, سیدمحمود,

 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...

Journal: :Economic Annals 2008

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی - دانشکده حسابداری و مدیریت 1387

چکیده ندارد.

Journal: :Review of Business Information Systems (RBIS) 1999

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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