Title : ( A Study of Earning Quality and Return of Shares: An Iranian Prespective )
Authors: Mahdi Salehi , Hashem Valipour , Mohamad Hadi Zodi ,
Full TextAbstract
Earning quality refers to the nearness of operational profit to cash flows, that is, the more the distance of profit to cash flow, the lesser the quality of earning and the ability of earning to define the changes of the return of shares. Therefore, in the current study, the relationship between earning quality and the return of shares was reviewed. In total, 157 listed companies on Tehran Stock Exchange (TSE) were selected during 2003-2008. In order to test the hypotheses, ANOVA and correlation test were employed. The results showed that among the companies classified based on earning quality, the average of the return of shares was not different. Further, the results revealed that there is no meaningful relation between the quality of profit and the return of shares within the companies.
Keywords
, Earning quality, return of shares, earning management
@article{paperid:1029214,
author = {Salehi, Mahdi and Hashem Valipour and Mohamad Hadi Zodi},
title = {A Study of Earning Quality and Return of Shares: An Iranian Prespective},
journal = {African Journal of Business Management},
year = {2012},
volume = {6},
number = {30},
month = {August},
issn = {1993-8233},
pages = {8948--8956},
numpages = {8},
keywords = {Earning quality; return of shares; earning management},
}
%0 Journal Article
%T A Study of Earning Quality and Return of Shares: An Iranian Prespective
%A Salehi, Mahdi
%A Hashem Valipour
%A Mohamad Hadi Zodi
%J African Journal of Business Management
%@ 1993-8233
%D 2012
