TY  - JOUR
T1  - The Compression of Earnings Quality Measures Impact and
Smoothing Earnings on the Excess Return in the
Companies Listed on the Tehran Stock Exchange
AU - Jamshidinavid, Babak AU - Rostami, Soodabeh 
JO  - International Business Management
VL  - 10
IS  - 29
SP  - 6524
EP  - 6528
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.6524.6528
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.6524.6528
KW  - Quality of earnings income smoothing
KW  -absolute value added returns
KW  -profit ratio
KW  -cash flows
KW  -Iran
AB  - 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 R<sup>2</sup> 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. The results of the data analysis and
test hypotheses suggest that between the above criteria and excess return, a significant relationship exists with
the exception of the measure of correlation between accruals and cash flows and R<sup>2</sup> that significant effects are
not. As well as income smoothing measures, the profit standard deviation, standard deviation of cash flows,
negative impact on the absolute value added efficiency and measure the correlation between accruals and cash
flow is unaffected and in measures of earnings quality also for companies with high earnings quality, standard
R<sup>2</sup> and the correlation between accruals and cash flow was unaffected and in companies with low earnings
quality, the criterion for predictability of earnings and R<sup>2</sup> no significant effect.
ER  -