The effect of accounting method on the quality of earnings
Subject Areas :یحیی Hasas yeganeh 1 , ملیحه Karimi 2
1 - استادیار دانشگاه علامه طباطبایی
2 - مربی گروه حسابداری دانشگاه ازاد قزوین
Keywords:
Abstract :
As the earning of companies is the best decision making base of capital market, but it is threaten with inclusion of predictions, difference accounting method and earning management in earning reporting process. thus the earning precision, confidence, conscious, truth, relevancy, high rate of cash, predictability,… and its realization that called earning quality in academic board, play important rule in usefulness of earning in decision making process. Whether the quality of a firm’s reported earnings affects investors' ability to predict future earnings is still a subject of much debate among accounting researchers.lev(1989)suggests that low quality earnings may be causing the relatively low correlation between reported earning and the market’s evaluation of future earning. This dissertation used the valuation model described in Ohlson (1995) and Feltham & Ohlson (1995) to explore the possible links between accounting method choices and the ability of investors to use reported earnings to predict future earnings. The results show that quality of a firm’s reported earnings doesn’t affect investors’ability to predict future earning.
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