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Analyzing the Relationship between Earning Quality and Real and Predicted Profit Deviation in the Listed Companies Tehran Stock Exchange

Razieh Alikhani, Mehdi Maranjory, Tahere Azizzadeh

Abstract


The major purpose of this research has been to investigate and analyze the relationship between Earning Quality and Real and Predicted Profit Deviation in the listed Companies in Tehran stock exchange. Therefore, Earning Quality has been considered as an independent variable, and Real and Predicted Profit Deviation as dependent ones. As a measure of Earning Quality this paper uses operating cash flow to operating income. The data collected were examined in sections during the years from 2005 to 2008 for the duration of the study. Results obtained through testing the initial research hypothesis showed that there is no meaningful relation between Earning Quality and Real and Predicted Profit Deviation in all the companies studied.

Keywords


Earning Quality, Real and Predicted Profit Deviation, Tehran stock exchange

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Print Version ISSN 0975-3931

Online Version ISSN 2278-1277