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Abstract
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Article Information:
The Relationship between Intellectual Capital and Earnings Quality
RoyaDarabi, S. Kamran Rad and M. Ghadiri
Corresponding Author: Roya Darabi
Submitted: June 19, 2012
Accepted: July 04, 2012
Published: October 15, 2012 |
Abstract:
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The purpose of this study is to investigate the association between the intellectual capital of
firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firmyear
observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value
Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of Discretionary
Accruals as measures of earnings quality. The results of statistical test show that intellectual capital and its
human capital component have a significant positive impact on earnings quality and lead us to conclude
that intellectual capital has a positive role in financial practices and reporting.
Key words: Discretionary accruals, earnings quality , intellectual capital, value added intellectual coefficient, , ,
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Cite this Reference:
RoyaDarabi, S. Kamran Rad and M. Ghadiri, . The Relationship between Intellectual Capital and Earnings Quality. Research Journal of Applied Sciences, Engineering and Technology, (20): 4192-4199.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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