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Barʹrasīʹhā-yi ḥisābdārī va ḥisābrasī (Online), 2006-08, Vol.13 (2)

ISSN: 2645-8020 ;EISSN: 2645-8039

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  • Title:
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  • Author: غلامرضا کرمی ; کامران تاجیک ; محمد تقی مرادی
  • Subjects: Earnings Quality ; Operating Cash Flows ; Operating Income ; Raising Equity Capital from Stockholders' Receivables
  • Is Part Of: Barʹrasīʹhā-yi ḥisābdārī va ḥisābrasī (Online), 2006-08, Vol.13 (2)
  • Description: Earnings quality is a topic that especially after recent financial scandals has been considered. In addition, the issue of raising equity capital from stockholders' receivables has become an important issue in TSE. In this research first, we examine the earnings quality of listed firms of TSE in the period of 1378 to 1383. Then we will test the relationship between earnings quality and raising equity capital from stockholders' receivables in the mentioned period. In this paper we have defined earnings quality as the difference between operating cash flows and operating income in long run. Although the results confirm the low quality of earnings in listed firms of TSE, but they show no relationship between earnings quality and raising equity capital from stockholders' receivables.
  • Publisher: University of Tehran
  • Language: Persian
  • Identifier: ISSN: 2645-8020
    EISSN: 2645-8039
  • Source: Directory of Open Access Journals
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