عنوان مقاله [English]
نویسندگان [English]چکیده [English]
This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries. In this paper, earnings quality was measured across 4 dimensions: accruals quality, earnings persistence, earnings predictability and smoothness. The results provided no evidence of decline in earnings quality over the sample period. Further statistical analysis showed that the earnings quality data are descriptive of a random walk model. Only regressing the measures of earnings quality on time provided some evidence of slight improvement in accruals quality in one of the industries.