نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار دانشگاه الزهرا (س)
2 استادیار دانشگاه الزهرا (س)
3 کارشناس ارشد حسابداری دانشگاه الزهرا (س)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to test the effect of economic factors on accounting quality. Economic factors include economic growth and economic freedom. Accounting quality is expressed by earnings opacity. Three dimensions of earnings opacity are earnings aggressiveness, loss avoidance, and earnings smoothing. To measure earnings opacity, manufacturing listed firmۥs total accruals, earnings, and operating cash flow for ten years is used. Economic growth is measured as the annual growth of GDP per capita. For, Economic Freedom variable we use, the 2009 Annual Report of Fraser Institute. To test the economics determinants of earnings opacity, we have regressed economic factors against opacity measures. The result show earnings opacity is positively related to economic growth. But, level of economic freedom is not significantly related to earnings opacity.
کلیدواژهها [English]
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