Babak  Jamshidinavid, Soodabeh  Rostami, 
    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,
    Volume 10,Issue 30,
    2016,
    Pages 6716-6720,
    ISSN 1993-5250,
    ibm.2016.6716.6720,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.6716.6720)
    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 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.
    Keywords: Quality of earnings;income smoothing;absolute value added returns;profit ratio;cash flows