نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری، دانشگاه لرستان، خرم‌آباد، ایران
2 دانشجوی دکتری حسابداری، دانشگاه شهید چمران اهواز، اهواز، ایران
3 دانشجوی کارشناسی‌ارشد حسابداری، دانشگاه لرستان، خرم‌آباد، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The aim of this study is to investigate the effect of Khoms payment on earnings quality of mines in Tehran Stock Exchange. The most common criteria of earnings quality include: earnings stability, forecast ability of earnings and reliability of earnings. In this study, the information about 100 stock companies during the period of 1384-1393, based on the combined data, was analyzed. Results showed that there is a significant positive relationship between earnings stability and Khoms payment. Also, the results of this research indicated a significant effect of Khoms on earnings forecastability due to the fixed rate of Khoms and that it is based on actual events. Results, likewise, showed increase of earnings reliability as a result of Khoms payment, because it is proportionate with investors’ utility.
کلیدواژه‌ها [English]
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