From Accounting to Economics: The Role of Earning Reporting Features in The Relationship between Aggregated Earnings and GDP

Document Type : Research Article


1 Department of Accounting, Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

2 Department of Statistics, Faculty of Mathematical Sciences, Ferdowsi University of Mashhad, Mashhad, Iran


AbstractThis research investigates the effect of earning risk and earning smoothing on the GDP of companies listed on the Tehran Stock Exchange. The current research method is applied research in the descriptive-correlation research group. The information required for this research was collected from the financial statements of 110 companies in 2011-2022 from Rahavard Novin software and the websites of CBI and CODAL. Multivariate regression with panel data was used to test the hypotheses. The final data analysis was also done with the help of Eviews version 12. In line with the research topic, three criteria of risk of total earning, risk of cash items of earning and risk of accrual items of earning were used. The findings of the research hypotheses test show that the measure of earning risk cash items significantly affects the GDP rate, and smoothing does not statistically moderate the above influence This issue is a new achievement in the field of macro accounting researches.


Main Subjects

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