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  

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i3.88704

نویسندگان

Ameneh Bazrafshan ؛ Wafaa Salman Abbood

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