The role of main indicators of earnings quality in estimating credit risk

	The role of main indicators of earnings quality in estimating credit risk
International Journal of Finance, Accounting and Economics Studies
دوره 3، شماره 3، مهر 2022
نوع مقاله: Research Paper
نویسنده
reza daneshvar bondari
accounting;payamnoor;khorasan razavi
چکیده
When estimating credit risk by experts and analysts, financial indicators are one of the tools used. The relationship between these indicators and credit risk has been extensively investigated by domestic and foreign researchers. According to the surveys conducted, no research has been carried out so far on the relationship between earnings quality and credit risk. Therefore, the aim of this study is to investigate the relationship between credit rating of companies listed on Tehran Stock Exchange and their earnings quality. For this purpose, 156 companies as sample in the period of 10 years between 2005 and 2015 were used to test the research hypotheses. In this research, Excel, DEA master and Eviews software were used for data analysis. The results of this study indicate that there is a significant relationship between the credit rating of the companies listed on Tehran Stock Exchange and their main indicators of earnings quality. The results of this research can help increase the efficiency of credit risk estimation by banks and credit rating agencies.
کلیدواژه‌ها
: Credit Risk؛ Credit Rating؛ Earnings quality

آمار تعداد مشاهده مقاله: 4

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