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An Analysis of the Earnings Quality of Iranian Public and Private Firms
Author(s) -
Alipour Mohammad,
Barandagh Mohammad Imani,
Nazari Naser
Publication year - 2014
Publication title -
strategic change
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.527
H-Index - 16
eISSN - 1099-1697
pISSN - 1086-1718
DOI - 10.1002/jsc.1958
Subject(s) - transparency (behavior) , earnings quality , earnings , business , accounting , public ownership , quality (philosophy) , finance , economics , public economics , accrual , philosophy , epistemology , political science , law
A significant positive relationship is found in Iran between private ownership and earnings, as private ownership increases the transparency of financial information.