The relationship between the level of earnings quality and financial distress risk

Joint Authors

Salihi, Mahdi
Hasan, Husayn Falah
Kardan, Bahzad

Source

Al Kut Journal of Economic and Administrative Sciences

Issue

Vol. 2018, Issue 30 (31 Dec. 2018), pp.193-212, 20 p.

Publisher

University of Wasit College of Administration and Economics

Publication Date

2018-12-31

Country of Publication

Iraq

No. of Pages

20

Main Subjects

Financial and Accounting Sciences

Abstract EN

the aim of this study is to investigate the relationship between the level of earnings quality (fundamental and optional) and financial distress risk in Iranian and Iraqi listed firms; 159 and 35 numbers respectively.

The research period is from 2011 to 2015 in both countries.

However, to measure earnings quality, the data were used between 2008 and 2016.

The results show that the level of earnings quality has no significant relationship with financial distress risk in all prediction models in Iran, except for Ohlson (1980).

In Iraq, this relationship was only significant for the model of Bharath & Shumway (2008).

It is for the first time that the relationship between the components of thelevel of earnings quality (fundamental and optional) and financial distress risk is accentuated.

It is now implemented in Iran and Iraq with the comparison between the international data of both countries.

American Psychological Association (APA)

Hasan, Husayn Falah& Kardan, Bahzad& Salihi, Mahdi. 2018. The relationship between the level of earnings quality and financial distress risk. Al Kut Journal of Economic and Administrative Sciences،Vol. 2018, no. 30, pp.193-212.
https://search.emarefa.net/detail/BIM-1212936

Modern Language Association (MLA)

Hasan, Husayn Falah…[et al.]. The relationship between the level of earnings quality and financial distress risk. Al Kut Journal of Economic and Administrative Sciences No. 30 (Dec. 2018), pp.193-212.
https://search.emarefa.net/detail/BIM-1212936

American Medical Association (AMA)

Hasan, Husayn Falah& Kardan, Bahzad& Salihi, Mahdi. The relationship between the level of earnings quality and financial distress risk. Al Kut Journal of Economic and Administrative Sciences. 2018. Vol. 2018, no. 30, pp.193-212.
https://search.emarefa.net/detail/BIM-1212936

Data Type

Journal Articles

Language

English

Notes

-

Record ID

BIM-1212936