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  - 30
SP  - 6716
EP  - 6720
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.6716.6720
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.6716.6720
KW  - Quality of earnings
KW  -income smoothing
KW  -absolute value added returns
KW  -profit ratio
KW  -cash flows
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.
ER  -