THE IMPACT OF ACCOUNTING STANDARDS ON EARNINGS PERSISTENCE; EVIDENCE FROM IRAN

Authors

  • Hassan Zohdi1 , Mohammad Reza Shourvarzi2 , Marziyeh Mehrtash3

DOI:

https://doi.org/10.65453/ajbmr.v3i10.741

Abstract

In this research, we evaluated earnings persistence based on the accounting standards. Therefore,
two time intervals were considered, a 5-year period (1996-2000) before the execution of
accounting standards and a 5-year period (2001-2005) after the execution of accounting standards.
To extract the necessary data, audited financial statements and existing software packages such as
DENA SAHM and comprehensive stock exchange software packages were used. Research results
show that accounting standards can affect earnings persistence.

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Published

05-06-2014

Issue

Vol. 3 No. 10 (2014): Kuwait chapter of Arabian Journal of Business and Management Review

Section

Articles

License

Copyright (c) 2014 Hassan Zohdi1 , Mohammad Reza Shourvarzi2 , Marziyeh Mehrtash3

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

THE IMPACT OF ACCOUNTING STANDARDS ON EARNINGS PERSISTENCE; EVIDENCE FROM IRAN. (2014). Arabian Journal of Business and Management Review (AJBMR), 3(10), 412-420. https://doi.org/10.65453/ajbmr.v3i10.741