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.
Taherinia, M., Rashidi Baghi, M. & Fazlolahi Dehkordi, Z. (2017). The Effect of Khoms Payment on Earnings Quality of Mines of TSE. Journal of Iranian Accounting Review, 4(14), 97–116. https://doi.org/10.22055/jiar.2017.20981.1100
MLA
Taherinia, M., Rashidi Baghi, M., & Fazlolahi Dehkordi, Z. "The Effect of Khoms Payment on Earnings Quality of Mines of TSE", Journal of Iranian Accounting Review, 4, 14, 2017, 97–116. doi: 10.22055/jiar.2017.20981.1100
HARVARD
Taherinia, M., Rashidi Baghi, M., & Fazlolahi Dehkordi, Z. (2017). 'The Effect of Khoms Payment on Earnings Quality of Mines of TSE', Journal of Iranian Accounting Review, 4(14), pp. 97–116. doi: 10.22055/jiar.2017.20981.1100
CHICAGO
Taherinia, M., Rashidi Baghi, M. & Fazlolahi Dehkordi, Z., "The Effect of Khoms Payment on Earnings Quality of Mines of TSE." Journal of Iranian Accounting Review, 4 14 (2017): 97–116, doi: 10.22055/jiar.2017.20981.1100
VANCOUVER
Taherinia M., Rashidi Baghi M., Fazlolahi Dehkordi Z. The Effect of Khoms Payment on Earnings Quality of Mines of TSE. Journal of Iranian Accounting Review. 2017;4(14):97–116 (In Persian). doi: 10.22055/jiar.2017.20981.1100
