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Asian Journal of Research in Banking and Finance
Year : 2014, Volume : 4, Issue : 5
First page : ( 15) Last page : ( 26)
Online ISSN : 2249-7323.

Investigating the Relationship between Product Market Competition and Earning Quality (Case Study: Listed Companies in Tehran Stock Exchange)

Momtazian Alirezaa, Baharloo Rohollahb, Aznab Masoomeha

aM.A. Student of Accounting, Department of Accounting, Shiraz University, Iran

bDepartment of Accounting, Neyriz Branch, Islamic Azad University, Neyriz, Iran

Abstract

The purpose of this paper is surveying the relationship between product market competition and earning quality of listed companies in Tehran Stock Exchange (TSE). In this respect, the effect of firm's size, corporate financial leverage has also been controlled. Also, Herfindahl – Hirschman, Lerner and modified Lerner indexes have been used as a measure of product market competition. 67 companies listed in Tehran Stock Exchange for the period of 2003–2011 constitute the statistical population of the present study. Multivariate linear regression analysis was used to test the research hypotheses. The results of the research hypotheses test indicate that generally there is a meaningful relationship between indicators of product market competition and the accruals quality as criterion of earning quality.

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Keywords

Product Market Competition, Earning Quality, Tehran Stock Exchange.

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