The relationship between earnings quality and liquidity risk

Abstract: This research invetigates the relationship between earnings quality and liquidity risk. Earnings quality is measured using three different proxies: earnings persistence, value relevance, and accrual quality. Liquidity risk is also defined as the sensitivity of stock returns to unexpected c...

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Bibliographic Details
Main Authors: Mansour Nakhaei, Kaveh Mehrani
Format: Article
Language:fas
Published: Alzahra University 2014-03-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_610_b1aea884b198c7a26c936d9fe0c8ba2c.pdf