Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies

This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries. In this paper, earnings quality was measured across 4 dimensions: accruals quality, earnings persistence, earnings predictability and s...

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Bibliographic Details

Published in:	مطالعات تجربی حسابداری مالی
Main Authors:	G. Boulou, Y. Hassas Yeganeh, R. Harasani
Format:	Article
Language:	Persian
Published:	Allameh Tabataba'i University Press 2010-03-01
Subjects:	earnings quality accruals quality earnings persistence earnings predictability smoothness earnings quality’s trend
Online Access:	https://qjma.atu.ac.ir/article_4308_717ff998efafeb07db35f021af593e8f.pdf