نوع مقاله : مقاله پژوهشی
نویسنده
دانشجو کارشناسی ارشد، مدیریت کسب و کار، دانشگاه پیام نور، واحد تهران غرب، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Abstract
The aim of this research is to investigate the effect of product market competition on market-based earnings quality criteria in listed companies of Tehran Stock Exchange. Study during was 2001-2011 and 230 companies were selected as sample. Study during limited to 2007-2011 based on nature of research variables. Multi-variables regression models in EViews 6 software were used to analyze of data in pooled/panel state. In this study, earnings quality criteria contain value relevance (RELEV), earnings timeliness (TIMEL), and earnings response coefficients (ERC) are dependent variables, and product market competition is independent variable. Control variables are audit type (AT), LAG, ROA, SIZE, Leverage (LEV), LOSS, Market to Book value (MTB), and Sale Volatility (SV).
Findings indicate that product market competition earnings quality criteria. Other results showing positive effect of ROA, and negative effect of SV on adverse criteria of TIMEL, & positive effect of ROA, and negative effect of LOSS on adverse criteria of ERC, too.
کلیدواژهها [English]
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