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2012 (Vol. 4, Issue: 20)
Article Information:

The Relationship between Intellectual Capital and Earnings Quality

RoyaDarabi, S. Kamran Rad and M. Ghadiri
Corresponding Author:  Roya Darabi 

Key words:  Discretionary accruals, earnings quality , intellectual capital, value added intellectual coefficient, , ,
Vol. 4 , (20): 4192-4199
Submitted Accepted Published
June 19, 2012 July 04, 2012 October 15, 2012

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.
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  Cite this Reference:
RoyaDarabi, S. Kamran Rad and M. Ghadiri, 2012. The Relationship between Intellectual Capital and Earnings Quality.  Research Journal of Applied Sciences, Engineering and Technology, 4(20): 4192-4199.
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ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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