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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، پاییز 2019، صفحه 31-38 اصل مقاله (839.88 K) | ||
| نوع مقاله: Accounting | ||
| شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i3.88704 | ||
| نویسندگان | ||
Ameneh Bazrafshan  ؛ Wafaa Salman Abbood
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| Imam Reza International University of Mashhad, Department of Accounting | ||
| 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: 28 تعداد دریافت فایل اصل مقاله: 56 |
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