How to cite this paper
Ghodrati, H & Ghanbari, J. (2014). Earnings quality and P/E ratio: Evidence from Tehran Stock Exchange.Management Science Letters , 4(8), 1815-1824.
Refrences
Ahmadi, A. (2007). Using qualitative characteristics of financial information in assessing the quality of earnings. Master & apos; s Thesis. Mazandaran University.
Abuyy Mehrizi, Z. (2011). Impact of earnings quality on the sensitivity of investment than accounting profit. Department of Management, Tehran University, Un-Published Dissertation.
Adham, Z. (2008). Investigating the relationship between stock returns and earnings quality, accounting conservatism of listed companies in Tehran Stock Exchange. Department of Management, Tehran University, Un-Published Dissertation.
Behbahani-Nia, P.S. (2009). Accruals and future stock returns with an emphasis on institutional shareholder-owned company size. Department of Management, University of Tehran, Un-Published Dissertation.
Chan, K., Jegadeesh, N., & Sougiannis, T. (2004). The accrual effect on future earnings. Review of Quantitative Finance and Accounting, 22(2), 97-121.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2006). Earnings Quality and Stock Returns. The Journal of Business, 79(3), 1041-1082.
Cho, J.Y. (1994). Determinants of Earning-price ratio: A reexamination. Review of Financial Economics, 3(1-2), 105.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The Accounting Review, 79(4), 967-1010.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295-327.
Hosseini, K. (2012). Examine the relationship between earnings quality and auditor & apos; s opinion on the listed companies in Tehran Stock Exchange. Department of Management, University of Tehran, Un-Published Dissertation.
Kabiri, N. (2011). The relationship between earnings quality and performance of growth and value companies listed in Tehran Stock Exchange. Department of Management, University of Tehran, Un-Published Dissertation.
Hesady, S. (1999). Evaluation of the ratio of price to earnings per share of common stock in connection with the performance of the listed companies in Tehran Stock Exchange. Mazandaran University of Science and Technology. Un-Published Dissertation
Skinner, D. J., & Soltes, E. (2011). What do dividends tell us about earnings quality?. Review of Accounting Studies, 16(1), 1-28.
Hendriksen, E. S., & Van Breda, M. F. (1982). Accounting theory. RD Irwin.
Ismaili, S. (2006). Relationship between earnings quality and stock returns. Master & apos; s thesis. Allameh Tabatabai University.
Jones, C.P. (2002). Investment. John Wiley & Sons, Inc.
Mikhail, M. B., Walther, B. R., & Willis, R. H. (1999). Dividend changes and earnings quality. Available at SSRN 170559.
Mikhail, M. B., Walther, B. R., & Willis, R. H. (2003). Reactions to dividend changes conditional on earnings quality. Journal of Accounting, Auditing & Finance, 18(1), 121-152.
Naderi, M. (2006). The quality of earnings in predicting future earnings. Management Department, Beheshti University. Un-Published Dissertation.
Penman, S. H. (2003). The quality of financial statements: perspectives from the recent stock market bubble. Accounting Horizons, 17, 77-96.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2001). Information in accruals about the quality of earnings. Ann Arbor, 1001, 48109-1234.
Saeedi, M. (2007). The relationship between the quality and deferred income with stock returns. Department of Management, University of Tehran, Un-Published Dissertation.
Abuyy Mehrizi, Z. (2011). Impact of earnings quality on the sensitivity of investment than accounting profit. Department of Management, Tehran University, Un-Published Dissertation.
Adham, Z. (2008). Investigating the relationship between stock returns and earnings quality, accounting conservatism of listed companies in Tehran Stock Exchange. Department of Management, Tehran University, Un-Published Dissertation.
Behbahani-Nia, P.S. (2009). Accruals and future stock returns with an emphasis on institutional shareholder-owned company size. Department of Management, University of Tehran, Un-Published Dissertation.
Chan, K., Jegadeesh, N., & Sougiannis, T. (2004). The accrual effect on future earnings. Review of Quantitative Finance and Accounting, 22(2), 97-121.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2006). Earnings Quality and Stock Returns. The Journal of Business, 79(3), 1041-1082.
Cho, J.Y. (1994). Determinants of Earning-price ratio: A reexamination. Review of Financial Economics, 3(1-2), 105.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The Accounting Review, 79(4), 967-1010.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295-327.
Hosseini, K. (2012). Examine the relationship between earnings quality and auditor & apos; s opinion on the listed companies in Tehran Stock Exchange. Department of Management, University of Tehran, Un-Published Dissertation.
Kabiri, N. (2011). The relationship between earnings quality and performance of growth and value companies listed in Tehran Stock Exchange. Department of Management, University of Tehran, Un-Published Dissertation.
Hesady, S. (1999). Evaluation of the ratio of price to earnings per share of common stock in connection with the performance of the listed companies in Tehran Stock Exchange. Mazandaran University of Science and Technology. Un-Published Dissertation
Skinner, D. J., & Soltes, E. (2011). What do dividends tell us about earnings quality?. Review of Accounting Studies, 16(1), 1-28.
Hendriksen, E. S., & Van Breda, M. F. (1982). Accounting theory. RD Irwin.
Ismaili, S. (2006). Relationship between earnings quality and stock returns. Master & apos; s thesis. Allameh Tabatabai University.
Jones, C.P. (2002). Investment. John Wiley & Sons, Inc.
Mikhail, M. B., Walther, B. R., & Willis, R. H. (1999). Dividend changes and earnings quality. Available at SSRN 170559.
Mikhail, M. B., Walther, B. R., & Willis, R. H. (2003). Reactions to dividend changes conditional on earnings quality. Journal of Accounting, Auditing & Finance, 18(1), 121-152.
Naderi, M. (2006). The quality of earnings in predicting future earnings. Management Department, Beheshti University. Un-Published Dissertation.
Penman, S. H. (2003). The quality of financial statements: perspectives from the recent stock market bubble. Accounting Horizons, 17, 77-96.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2001). Information in accruals about the quality of earnings. Ann Arbor, 1001, 48109-1234.
Saeedi, M. (2007). The relationship between the quality and deferred income with stock returns. Department of Management, University of Tehran, Un-Published Dissertation.