Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange

Document Type : Original Article

Authors

1 Assistant Professor of Accounting, Tarbiat Modares University, Tehran, Iran

2 M.A. in Accounting, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran

Abstract

In this study, using the perspective of Miles and Snow (1978) The relationship between the strategy and the quality of earnings to help companies, 82 companies listed in Tehran Stock Exchange data is investigated. Strategy alternative investment strategies in fixed assets was his desire to be unique and innovative aspects of the research. To test the research hypotheses, a hybrid approach to data analysis and multiple regression models between the years 1387 to 1391 were used. The strategy includes the investment approach is based on user interest and to evaluate the quality of earnings management and conservatism index was used. The results showed that the company's strategy to move toward investment strategy, Adopt a more conservative level and quality of the company's profit increases. Also, the results showed that companies that strategies are more likely to invest have exerted less earnings management. GDP as an indicator of the macroeconomic impact on the relationship between strategy and earnings quality was examined. The results showed that GDP growth in the relationship between corporate strategy and earnings quality has no significant effect.

Keywords

Journal of Iranian Accounting Review
Volume 3, Issue 12
December 2016
Pages 1-20

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