Authors : Soodabeh Rostami and Babak Jamshidinavid
Abstract: The present study aimed to identify measures of earnings quality and effective income smoothing, the stock pricing error, the comparison of metrics profit stability, predictability profit, profit ratio of standard deviation, the standard deviation of cash flows non-accrual normal accrual quality, earnings response coefficient correlation between accruals and cash flows and R2 on stock excess returns of companies listed on the Tehran Stock Exchange is paid. This study in terms of performance is descriptive. The population of 102 companies listed in Tehran Stock Exchange during the period 2007-2014.
Soodabeh Rostami and Babak Jamshidinavid, 2016. The Compression of Earnings Quality Measures Impact and Smoothing Earnings on the Excess Return in the Companies Listed on the Tehran Stock Exchange. International Business Management, 10: 6716-6720.