Present paper examines the impact and extent of the relationship between accounting earnings quality and liquidity risk. In fact liquidity risk shows sensitivity of investment to unpredictable changes in the market liquidity that theoretical concept...

Earning quality refers to the nearness of operational profit to cash flows, that is, the more the distance of profit to cash flow, the lesser the quality of earning and the ability of earning to define the changes of the return of shares. Therefore...

of this element in forecasting models becomes difficult. To solve this, earnings quality concept was put forward. Thus, the aim of this research is studying the relationship between earnings forecast error and earnings quality in Tehran stock exchange listed...

Purpose – The purpose of the present research is to examine the effect of internal control and risk

management on earnings quality of companies listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach – Data were...

Purpose- The purpose of this paper is to establish a linkage between two rarely researched areas, i.e. earnings quality (EQ) and access to external and internal debt financing. Specifically, the authors aim to examine whether the quality of a firm’s...

Purpose- The purpose of this paper is to examine the effect of earnings quality (as a proxy for financial reporting quality) of companies listed on the Tehran Stock Exchange (TSE) and the quality of their financial information disclosure on stock...

Purpose - The main question in this study is whether there is any relationship between corporate governance variables and earnings quality. The size of the board and audit committee, the number of stockholding managers and non-executive directors...

The present study aims to investigate the effect of earning quality on cash holding level in the listed companies on the Tehran Stock Exchange (TSE). Francis et al.’s (2005) model employed in the current study in order to measure the earning quality...

Abstract: Although the scientific research in earnings quality field has developed due to evolution of different measurement methods, but in general, there is not an acceptable consensus in this field. The main aim of this research is comparing four...

Based on life cycle theory, firms have various characteristics in various stages of their life cycle and Since earnings quality and the quality of financial reporting in general are subjects that have attracted much attention and are the center...