Volume 2, Issue 3, Autumn 2019, Page 7 - 22
Author(s) :
Farzaneh Bazzi *1 , Majid Jami 2 , Alireza Hirad 3
1 Hatef University, Zahedan, Iran
2 Hatef University, Zahedan, Iran
3 Islamic Azad University, Zahedan Branch, Iran

Abstract :
Financial analysts were the first to theorize the quality of earnings, they felt that the reported earnings did not reflect the power of earnings as imagined. The purpose of this study is to investigate the effect of earnings quality on financial reporting. The statistical population of this research is the insurance companies listed on the Tehran stock exchange and the selected sample includes 22 companies, of which only six companies operate on the stock exchange and the rest operate on the IFB. This research is empirical in terms of purpose and descriptive-correlational research method. The research was a five-year period from 2012 to 2016. The Data were analysed by eviews 9 software. The findings of this study shows that the quality of profit from all aspects, has a significant effect on financial reporting criteria.

Keywords :
Earnings quality, Earnings forecasting ability, Earnings smoothing, Accruals quality, Financial reporting.

Article View
PDF Download
Receive Date
18 Aug 2019
Revise Date
30 Aug 2019
Accept Date
02 Sep 2019