IDEAS home Printed from https://ideas.repec.org/a/jge/journl/711.html
   My bibliography  Save this article

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

Author

Listed:
  • Razieh Alikhani
  • Mehdi Maranjory
  • Tahere Aziz Zadeh

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.

Suggested Citation

  • Razieh Alikhani & Mehdi Maranjory & Tahere Aziz Zadeh, 2011. "Analyzing the Relationship between Earning Quality and Real and Predicted Profit Deviation in the Listed Companies Tehran Stock Exchange," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, vol. 7(1), pages 3-13, March.
  • Handle: RePEc:jge:journl:711
    as

    Download full text from publisher

    File URL: http://www.rcssindia.org/jge
    Download Restriction: Only to subscribers

    File URL: http://www.rcssindia.org/jge
    Download Restriction: Not freely downloadable

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

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

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jge:journl:711. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dr J K Sachdeva). General contact details of provider: http://www.rcssindia.org .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.