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The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality | ||
| Iranian Journal of Accounting, Auditing and Finance | ||
| مقاله 3، دوره 3، شماره 3، آبان 2019، صفحه 31-38 اصل مقاله (839.88 K) | ||
| نوع مقاله: Original Article | ||
| شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i3.88704 | ||
| نویسندگان | ||
Ameneh Bazrafshan  ؛ Wafaa Salman Abbood
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| Department of Accounting, Imam Reza International University, Mashhad, Iran | ||
| چکیده | ||
| We investigate the relationship between CEO ability and accrual quality in the Iraq Stock Exchange. Furthermore, we study how the Islamic State of Iraq and Syria (ISIS) influences the relationship between CEO ability and accrual quality. Using a sample of firms listed on the Iraq Stock Exchange over the years 2012-2018, we show that CEO ability positively affects accrual quality. Moreover, the results indicate that ISIS weakens the relationship between CEO ability and accrual quality. | ||
| کلیدواژهها | ||
| CEO ability؛ accrual quality؛ Isis | ||
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آمار تعداد مشاهده مقاله: 92 تعداد دریافت فایل اصل مقاله: 101 |
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