Do Earnings Quality Measures Confirm Each other? Evidence from Tehran Stock Exchange

In this article I compare three Earnings Quality (EQ) measures (Leuz et al. (2003), Barton and Simko(2002) and Penman(2001)) MEASURES IN Tehran Stock Exchange(TSE). I select the information of 96 entities accepted in TSE during 1996-2004. The results show that only 20 entities qualify the indicators...

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Bibliographic Details
Main Authors: Amin Nazemi, Ph.D, Seyed Ahmad Seyedi
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2011-02-01
Series:مجله توسعه و سرمایه
Subjects:
Online Access:https://jdc.uk.ac.ir/article_1925_0a69fd4d7c9d982695ca87b993189156.pdf