1
Assistant Professor of Accounting،Shahid Bahonar Kerman University
2
Master of Accounting،Shahid Bahonar Kerman University
10.22034/iaar.2012.104685
Abstract
This study investigates the comparison between the quality of reported earnings and restated earnings. Restated earnings means that the previous period reported earnings was incorrect and therefore they must adjust. Since the decisions are based on reported earnings, we confront a question. Which of is greater: The quality of reported earnings or the quality of restated earnings?
For this purpose, 144 firms listed in Tehran Stock Exchange during the period 1381-88 have been investigated. In this study, we used two criteria (earnings predictability and earnings persistence) for measuring earnings quality. Research methodology is the regression and t test. The results indicate that restated earnings (compared to reported earnings) have more persistence and predictability.
Baharmoghadam, M., & Dolatabadi, M. (2012). The comparison between the quality of reported earnings and restated earnings. Accounting and Auditing Research, 4(14), 52-65. doi: 10.22034/iaar.2012.104685
MLA
Mehdi Baharmoghadam; Mahdieh Dolatabadi. "The comparison between the quality of reported earnings and restated earnings". Accounting and Auditing Research, 4, 14, 2012, 52-65. doi: 10.22034/iaar.2012.104685
HARVARD
Baharmoghadam, M., Dolatabadi, M. (2012). 'The comparison between the quality of reported earnings and restated earnings', Accounting and Auditing Research, 4(14), pp. 52-65. doi: 10.22034/iaar.2012.104685
VANCOUVER
Baharmoghadam, M., Dolatabadi, M. The comparison between the quality of reported earnings and restated earnings. Accounting and Auditing Research, 2012; 4(14): 52-65. doi: 10.22034/iaar.2012.104685
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