Authors : Abdol Karimi Moghadam, Sayed Sajjad Mousavi, Sayed Hamid Ramazani and Fahimeh Mirzaie
Abstract: Although, profit and loss of companies are among most essential principles for decision in capital market but presence of some cases such as estimation variety accounting methods and profit management in the process of profit report threat its information role as important base for decision making in capital market therefore, the rate of precision, correctness, reliability, liquidity, conservatism, predictability and realizablity of profit that it is famous as profit quality in the scientific sociation. Because various criteria are presented for measuring profit but in the hypothesis of this research it dealt with relationship between qualitative of connectivity accounting data with profit quality, that in the listed companies of Tehran bours, via real held study 62 listed companies during 10 year (1379-1388) were analyzed by using analyzing correlation and regression and it revealed that profit Reaction Coefficient (ERC) and defined coefficient in the companies with high profit quality is more than companies with low profit quality. But there is a weak relationship between quality feature of connectivity and common stock return.
Abdol Karimi Moghadam, Sayed Sajjad Mousavi, Sayed Hamid Ramazani and Fahimeh Mirzaie, 2016. Study the Relevance of Accounting Information in Evaluating Earning Quality of Listed Companies in Tehran Stock Exchange. International Business Management, 10: 6868-6875.