The aim of this study is evaluating the effect of the geographical location of Tehran Stock Exchange is now on earnings quality companies. For this purpose data on 199 companies listed on the stock exchange in 1394, the cross was collected and processed. For geographical position, the company as an independent variable in accordance with Coval and Moskowitz of the cosine measure distance and earnings quality, earnings quality model Kasznik have been used. To test our hypothesis, we used multivariate regression.the results showed there is a significant positive relationship between geographic location and Earnings quality of the company. Finally, to test the sensitivity of the findings, two criteria alternative to variable geographical location, the distance of the road to the center of the country and a dummy variable for distance is used. Also, we use two criteria variable substitution earnings quality, the modified Jones model Dechow and the performance model of Kothari is used. The results indicate that sensitivity test results with the findings of the original investigation have been entirely consistent.
fakhari,H. and naghdi mashadikolaii,H. (2018). The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach. Operational and Performance Research in Accounting and Auditing, 2(1), 73-90.
MLA
fakhari,H. , and naghdi mashadikolaii,H. . "The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach", Operational and Performance Research in Accounting and Auditing, 2, 1, 2018, 73-90.
HARVARD
fakhari H., naghdi mashadikolaii H. (2018). 'The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach', Operational and Performance Research in Accounting and Auditing, 2(1), pp. 73-90.
CHICAGO
H. fakhari and H. naghdi mashadikolaii, "The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach," Operational and Performance Research in Accounting and Auditing, 2 1 (2018): 73-90,
VANCOUVER
fakhari H., naghdi mashadikolaii H. The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach. Oper. Perform. Res. Acc. Audit., 2018; 2(1): 73-90.
