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International Business Management

ISSN: Online
ISSN: Print 1993-5250
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The Compression of Earnings Quality Measures Impact and Smoothing Earnings on the Excess Return in the Companies Listed on the Tehran Stock Exchange

Soodabeh Rostami and Babak Jamshidinavid
Page: 6716-6720 | Received 21 Sep 2022, Published online: 21 Sep 2022

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https://doi.org/10.36478/ibm.2016.6716.6720

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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.

How to cite this article:

Soodabeh Rostami and Babak Jamshidinavid. The Compression of Earnings Quality Measures Impact and Smoothing Earnings on the Excess Return in the Companies Listed on the Tehran Stock Exchange.
DOI: https://doi.org/10.36478/ibm.2016.6716.6720
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.6716.6720