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International Journal of Nonlinear Analysis and Applications، جلد ۱۶، شماره ۳، صفحات ۲۹۹-۳۱۳
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عنوان انگلیسی Analysis of EQ measurement criteria: Applications, weaknesses, and strengths
چکیده انگلیسی مقاله Earnings, as one of the most important outputs of the accounting and financial reporting system, are of great interest to various users for making appropriate decisions in resource allocation. In addition to its quantitative value, if earnings lack appropriate quality, it can lead stakeholders astray and result in misinformed decisions. According to research literature, there are numerous definitions and classifications of earnings quality (EQ) and financial reporting quality (FRQ), along with measurement criteria, but there is no general consensus among them. The criteria examined in this study include a total of eight criteria based on accounting (accruals, persistence, predictability, and smoothness) and market-based (value relevance, timeliness, and conservatism) perspectives. For this purpose, after reviewing the research literature in this field, the advantages and disadvantages of these criteria were explored and critiqued. Research in this area can contribute to the development and determination of an optimal model in the context of the Iranian capital market.
کلیدواژه‌های انگلیسی مقاله Earnings quality,financial reporting quality,Measurement criteria,Earnings management
نویسندگان مقاله Mohammad Kashanipour |
Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

Mohammad Javad Zare Bahnamiri |
Faculty of Economic and Administrative Sciences, University of Qom, Iran

Hamid Reza Yazdani |
Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

Mohammad Reza Lashgari |
Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_8891_ef8e10274fe8df5d59ec25b1e5c88ee0.pdf
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