Title of article :
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality
Author/Authors :
Bazrafshan, Ameneh Department of Accounting - Imam Reza International University - Mashhad, Iran , Salman Abbood, Wafaa Department of Accounting - Imam Reza International University - Mashhad, Iran
Abstract :
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.
Keywords :
ISIS , accrual quality , CEO ability
Journal title :
Iranian Journal of Accounting, Auditing and Finance (IJAAF)
