Kashanipour, Mohammad, Zare Bahnamiri, Mohammad Javad, Yazdani, Hamid Reza, Lashgari, Mohammad Reza. (1403). Analysis of EQ measurement criteria: Applications, weaknesses, and strengths. هنرهای کاربردی, 16(3), 299-313. doi: 10.22075/ijnaa.2024.32946.4902
Mohammad Kashanipour; Mohammad Javad Zare Bahnamiri; Hamid Reza Yazdani; Mohammad Reza Lashgari. "Analysis of EQ measurement criteria: Applications, weaknesses, and strengths". هنرهای کاربردی, 16, 3, 1403, 299-313. doi: 10.22075/ijnaa.2024.32946.4902
Kashanipour, Mohammad, Zare Bahnamiri, Mohammad Javad, Yazdani, Hamid Reza, Lashgari, Mohammad Reza. (1403). 'Analysis of EQ measurement criteria: Applications, weaknesses, and strengths', هنرهای کاربردی, 16(3), pp. 299-313. doi: 10.22075/ijnaa.2024.32946.4902
Kashanipour, Mohammad, Zare Bahnamiri, Mohammad Javad, Yazdani, Hamid Reza, Lashgari, Mohammad Reza. Analysis of EQ measurement criteria: Applications, weaknesses, and strengths. هنرهای کاربردی, 1403; 16(3): 299-313. doi: 10.22075/ijnaa.2024.32946.4902

Analysis of EQ measurement criteria: Applications, weaknesses, and strengths

International Journal of Nonlinear Analysis and Applications
مقاله 24، دوره 16، شماره 3، خرداد 2025، صفحه 299-313    اصل مقاله (390.52 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.32946.4902
نویسندگان
Mohammad Kashanipour* 1؛ Mohammad Javad Zare Bahnamiri2؛ Hamid Reza Yazdani3؛ Mohammad Reza Lashgari1
1Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
2Faculty of Economic and Administrative Sciences, University of Qom, Iran
3Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
چکیده
Earnings, as one of the most important outputs of the accounting and financial reporting system, are of great interest to various users for making appropriate decisions in resource allocation. In addition to its quantitative value, if earnings lack appropriate quality, it can lead stakeholders astray and result in misinformed decisions. According to research literature, there are numerous definitions and classifications of earnings quality (EQ) and financial reporting quality (FRQ), along with measurement criteria, but there is no general consensus among them. The criteria examined in this study include a total of eight criteria based on accounting (accruals, persistence, predictability, and smoothness) and market-based (value relevance, timeliness, and conservatism) perspectives. For this purpose, after reviewing the research literature in this field, the advantages and disadvantages of these criteria were explored and critiqued. Research in this area can contribute to the development and determination of an optimal model in the context of the Iranian capital market.
کلیدواژه‌ها
Earnings quality؛ Financial reporting quality؛ Measurement criteria؛ Earnings management
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