Abdol Karimi  Moghadam, Fahimeh  Mirzaie, Sayed Hamid  Ramazani, Sayed Sajjad  Mousavi, 
    Study the Relevance of Accounting Information in Evaluating Earning
Quality of Listed Companies in Tehran Stock Exchange,
    International Business Management,
    Volume 10,Issue 30,
    2016,
    Pages 6868-6875,
    ISSN 1993-5250,
    ibm.2016.6868.6875,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.6868.6875)
    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.
    Keywords: regression;profit management;connectivity;Profit quality;coefficient