The Relation between Reliability and Earnings Quality after Committing Accounting Standards
This paper investigates the qualitative feature of reliability as a measure of evaluating earning accruals persistence in firms listed in TSE. To do this, we have tested two hypotheses. In the first hypothesis, earning accruals with less reliability are less persistent and in the second one reliabil...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_643_92d856e9fccde60933df43cd4bcb36ad.pdf |