The impact of Accounting Standards on Earnings Persistence: Evidence from Iran

被引：0
|
作者：
Zohdi, Hassan
Mohammadzadeh, Abdolghafour
Zabol, Mahdi Toujgi
Dehvari, Alireza
Tavassoli, Aminollah
机构：
来源：
LIFE SCIENCE JOURNAL-ACTA ZHENGZHOU UNIVERSITY OVERSEAS EDITION | 2012年 / 9卷 / 04期
关键词：
Profit Quality; Earnings Persistence; Accounting Standards;
D O I：
暂无
中图分类号：
Q [生物科学];
学科分类号：
07 ; 0710 ; 09 ;
摘要：
In this research, we evaluated earnings persistence based on the accounting standards. Therefore, two time intervals were considered, a 5-year period (1996-2000) before the execution of accounting standards and a 5-year period (2001-2005) after the execution of accounting standards. To extract the necessary data, audited financial statements and existing software packages such as DENA SAHM and comprehensive stock exchange software packages were used. Research results show that accounting standards can affect earnings persistence. [Hassan Zohdi, Abdolghafour Mohammadzadeh, Mahdi Toujgi Zabol, Alireza Dehvari, Aminollah Tavassoli. The impact of Accounting Standards on Earnings Persistence: Evidence from Iran. Life Sci J 2012;9(4):904-909] (ISSN:1097-8135). http://www.lifesciencesite.com. 140
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页码：904 / 909
页数：6
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