سال انتشار: ۱۳۹۳

محل انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی

تعداد صفحات: ۱۱

نویسنده(ها):

MAHBOOBEH EFTEKHARI – Assistant professor of guilan university , Member Faculty in university of guilan, Iran
ALIREZA TASKHIRI – MSc Student of Accounting, Kooshyar higher education institute, Member of the Accounting Association of Iran, Rasht, Iran
MOHSEN NOOSH AZAR – MSc Student of Accounting, Islamic Azad university ,qeshm, Iran
ALLAHYAR DAGHBANDAN – MSc Student of Accounting, Kooshyar higher education institute, Rasht, Iran

چکیده:

Suitable occasions for manipulating profits arising from the conflicts of interest and some inherent limitations of accrual accounting make accounting profit different from the real benefit of economic units. Hence, so many accounting researches are about assessing the quality of reported earnings. Reduction of the quality of accounting information such as earnings quality, increases information risk, investment risk and finally return on demand. In this research, we study the impact of three qualitative features of earnings including persistence, predictability and earnings response coefficient on return on common stock by using financial information of the 91 accepted companies in the Tehran Stock Exchange during 2002 to 2012.According to the results, there is no significant relationship between qualitative characteristics of earnings and returns on equity.