The aim of this research is to investigate the effect of the earnings quality on improving the stock liquidity of listed companies in TSE. In this study, the earnings quality based on earnings stability, and two transactional criteria (the trading days and the ratio trading volume) and two informational criteria (the ratio depth and ratio spread) used to measure of the stock liquidity. To conduct this research, 94 listed companies in TSE during 2002-2011 via panel regression models (fixed effects) were investigated.
Findings indicate that there are not significant relationships between the earnings quality and different criteria of the stock liquidity.
Dastgir,M , ParchiniParchin,S M and Sheikhi,K . (2010). The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 8(32), 1-22.
MLA
Dastgir,M , , ParchiniParchin,S M , and Sheikhi,K . "The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange", Empirical Studies in Financial Accounting, 8, 32, 2010, 1-22.
HARVARD
Dastgir M, ParchiniParchin S M, Sheikhi K. (2010). 'The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange', Empirical Studies in Financial Accounting, 8(32), pp. 1-22.
CHICAGO
M Dastgir, S M ParchiniParchin and K Sheikhi, "The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange," Empirical Studies in Financial Accounting, 8 32 (2010): 1-22,
VANCOUVER
Dastgir M, ParchiniParchin S M, Sheikhi K. The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange. Empirical Studies in Financial Accounting. 2010;8(32):1-22 (In Persian).