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

Authors

  • Hassan Zohdi Master of Accounting, Islamic Azad University, Neyshabur Branch, Iran
  • Mohammad Reza Shourvarzi Assistant Professor, Department of Accounting, Islamic Azad University, Neyshabur branch, Iran
  • Marziyeh Mehrtash Master of Accounting, Islamic Azad University, Neyshabur Branch, Iran

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

11-04-2014

How to Cite

Hassan Zohdi, Mohammad Reza Shourvarzi, & Marziyeh Mehrtash. (2014). THE IMPACT OF ACCOUNTING STANDARDS ON EARNINGS PERSISTENCE; EVIDENCE FROM IRAN. International Journal of Accounting Research, 1(10), 50–58. Retrieved from https://j.arabianjbmr.com/index.php/ijar/article/view/47

Issue

Vol. 1 No. 10 (2014): International Journal of Accounting Research (IJAR)

Section

Articles

License

Copyright (c) 2014 Hassan Zohdi, Mohammad Reza Shourvarzi, Marziyeh Mehrtash

Creative Commons License

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