There are various models used for measuring earnings quality. This study investigates the relationship between measurement methods of earnings quality. The research sample are taken from 63 listed companies in Tehran Stock Exchange, including 22 pharmaceutical companies, 20 chemical companies and 21 car companies during the period from 2003 to 2010. Results show that there is a relationship between the benchmark measure of earnings quality of Leuz and benchmark measure of earnings quality Barton at the three industry level as well as in the chemical industry but there is no relationship in the automotive industry and the pharmaceutical. The type of industry has not impact on the relationship between benchmark measures of earnings quality.
Mohammadzadeh Salteh, H., Jani, M., & Jalali, M. (2013). A Comparative Approach to the Study of Methods for Measuring Earnings Quality. Applied Research in Financial Reporting, 1(1), 133-154.
MLA
Haidar Mohammadzadeh Salteh; Mahdi Jani; Mostafa Jalali. "A Comparative Approach to the Study of Methods for Measuring Earnings Quality". Applied Research in Financial Reporting, 1, 1, 2013, 133-154.
HARVARD
Mohammadzadeh Salteh, H., Jani, M., Jalali, M. (2013). 'A Comparative Approach to the Study of Methods for Measuring Earnings Quality', Applied Research in Financial Reporting, 1(1), pp. 133-154.
VANCOUVER
Mohammadzadeh Salteh, H., Jani, M., Jalali, M. A Comparative Approach to the Study of Methods for Measuring Earnings Quality. Applied Research in Financial Reporting, 2013; 1(1): 133-154.
