Spectrum: A Journal of Multidisciplinary Research
  • Year: 2015
  • Volume: 4
  • Issue: 10

The Impact of Some Firm Attributes on Its Earnings Quality: Empirical Evidence from Firms Listed in Tehran Stock Exchange

  • Author:
  • Abolfazl Ghadiri Moghaddam, Mahdi Filsaraei, Najme Effati Shad, Saeide Izanloo, Hadi Khodakanlou, Maryam Mohseni, Kazem Adibpor
  • Total Page Count: 8
  • Page Number: 1 to 8

*Associate Professor and Manager, Hakiman Institute of Higher Education, Bojnourd, Iran

**Department of Accounting, Bojnourd Branch, Islamic Azad University, Bojnourd, Iran

***M.A. Student, Accounting, Hakiman Institute of Higher Education, Bojnourd, Iran

Online published on 1 February, 2016.

Abstract

The main purpose of this study is to investigate the relationship between some firm attributes and earnings persistence as one of the criteria of earnings quality, in order to identify which firm attributes have a significant relationship with earnings quality. For this purpose, data from 125 firms listed in Tehran Stock Exchange during 2010 to 2014 and linear regression are used. The results of the study show that there is not a relationship between firm's differentiation strategy and its earnings persistence; there is a direct relationship between firm's audit quality; and a direct relationship between firm's ownership structure (ownership concentration) and earnings persistence.

Keywords

Firm's attributes, earnings quality, earnings persistence, Tehran Stock Exchange