The effect of Earnings quality On trade credit with an Emphasis on the consistency of Accounting Information : A Text Mining Approach

Document Type : Original Article

Authors
mohammadreza gorji 1
hasan ghodrati 2
meisam arabzadeh 1
hosein panahian 1
1 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
2 accounting department , kashan branch , islamic azad university , kashan , iran
Abstract
How to finance is one of the key issues in financial decisions that can affect the value of the company. Given that long-term financing has more ambiguities than short-term financing, it is necessary to explain the concept of trde credit as one of the short-term financing tools for managers. One of the factors that can affect a trade credit is the earnings quality of firm, so it is necessary to increase the quality of earnings by observing a series of quality characteristics. In this study, the effect of earnings quality on trade credit has been investigated with regard to the moderating role of accounting information consistency . To achieve this goal, the financial information of 77 companies listed on the Tehran Stock Exchange for the years 2013 to 2018 was used. Also, to measure the consistency of the procedure, the text mining approach was used with the vector space modeling technique. Also, in order to test the research hypotheses, regression models with panel data structure were used. The results show that the earnings quality has a positive effect on trade credit. Other research findings indicate that with increasing the consistency of accounting information practice, the impact of earnings quality on trade credit increases.
Keywords
earnings quality
financing
Trade credit
procedural consistency
vector space model
ازلاطونی، تباا و مرضی نع ای ) 1397 ( نق کیهی
گاارشگری مالی و کیهی ازشا در ازاای اتابار تراری:
رویکرد ماهیر ای ابااری، مرد بررسی ای حسابداری و
حسابرسی، دوره 25 ، ش اره 1 : 20 - 1
 زیودار، ز ره، زروغی، داریوش، کیانی، غلامحسین ) 1399 )
بررسی کیهی و ژایداری اقلا تعتدی: رویکرد مان کاوی .
دان حسابداری و حسابرسی مدیری 9 ( 35 :) 185-169
 ظهری، سبحان؛ زروغی، داریوش و کیانی، غلامحسین
( 1398 ( تاریر قابدی مقایس و رباه روی حسابداری بر تد
تقارن اطلاتاتی: رویکرد مان کاوی، نشریا تد ای
حسابداری مدیری ، سال دورازد ا، ش اره 41 : 133 - 150
 نوروش، ایرج، بیاا مشایصی و ز را برقعی ) 1388 ( بررسی
تأریر اقلا تعتدی بر کیهی سود در شرکاتای ژذیرزا شده
در بورا اوراب بتادار تتران زیدنام بررسی ای
حسابداری و حسابرسی 1 ( 1 :) 53-31
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تاثیر کیفیت سود بر اعتبار تجاری شرکت با تاکید بر نقش تعدیل کنندگی ... / محمدرضا گرجی و همکاران
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