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

Authors

  • Razieh Alikhani
  • Mehdi Maranjory
  • Tahere Azizzadeh

DOI:

https://doi.org/10.1956/jge.v7i1.8

Keywords:

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

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.

Published

2011-03-31

How to Cite

Alikhani, R., Maranjory, M. and Azizzadeh, T. (2011) “Analyzing the Relationship between Earning Quality and Real and Predicted Profit Deviation in the Listed Companies Tehran Stock Exchange”, Journal of Global Economy, 7(1), pp. 3–13. doi: 10.1956/jge.v7i1.8.

Issue

Section

Articles