International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss


The Impact of Earnings Quality and Income Smoothing on the Performance of Companies Listed in Tehran Stock Exchange
Rezvan Hejazi, Zinat Ansari, Mehdi Sarikhani, Fahime Ebrahimi

This study investigated the effects of income smoothing and earnings quality on evaluating the performance of companies listed on the Tehran Stock Exchange. To do this research, we studied 96 companies among those listed within the years from 1999 to 2003. The data related to the performance mean of companies during the five-year period were aggregately and yearly studied, collected, and tested. The results of the study indicated that their performance is not influenced by income smoothing or earnings quality. In other words, no significant difference was found between the performance mean of smoother and no smoother companies and between those having high earnings quality and those having low earnings quality.

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