The Effect of Khoms Payment on Earnings Quality of Mines of TSE

Document Type : Original Article

Authors

1 Assistant Professor of Accounting, University of Lorestan, Khorammabad, Iran

2 Ph.D. Student of Accounting, Shahid Chamran University of Ahvaz, Iran

3 M.A. Student of Accounting, University of Lorestan, Khorammabad, Iran

Abstract

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.

Keywords

Journal of Iranian Accounting Review
Volume 4, Issue 14
June 2017
Pages 97-116

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