How to cite this paper
Hemmati, H & Sayadi, S. (2013). Earnings quality measures and excess returns: A case study of Tehran Stock Exchange.Management Science Letters , 3(4), 1133-1138.
Refrences
Bartov, E., Radhakrishnan, S. & Krinksy, I. (2000). Investor sophistication and patterns in stock
returns after earnings announcements. The Accounting Review, 75, 43-63.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3),
297-334.
Dechow, P.M., Ge, W., & Schrand, K.M. (2010). Understanding earnings quality: A review of the
proxies, Their determinants and their consequences. Journal of Accounting and Economics, 50,
344-401.
Fama, E. F., & French, K. R. (1993). Common risk factors in the returns on stocks and
bonds. Journal of financial economics, 33(1), 3-56.
Fairfield, P. M., Whisenant, S., & Lombardi Yohn, T. (2003). Accrued earnings and growth:
Implications for future profitability and market mispricing. The Accounting Review, 78, 353–371.
Francis, J., LaFond, R., Olsson, P.M., & Schipper, K. (2004). Costs of equity and earnings attributes.
The Accounting Review, 79, 967-1010.
Landsman, W. R., Miller, B. L., Peasnell, K., & Yeh, S. (2011). Do investors understand really dirty
surplus?. The Accounting Review, 86(1), 237-258.
Perotti, P. & Wagenhofer, A. (2011). Earnings quality measures and excess returns. University of
Graz.
Richardson, S., Tuna, I., & Wysocki, P. (2010). Accounting anomalies and fundamental analysis: A
review of recent research advances. Journal of Accounting and Economics, 50, 410-454.
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting Horizons, 17, 97-110.
returns after earnings announcements. The Accounting Review, 75, 43-63.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3),
297-334.
Dechow, P.M., Ge, W., & Schrand, K.M. (2010). Understanding earnings quality: A review of the
proxies, Their determinants and their consequences. Journal of Accounting and Economics, 50,
344-401.
Fama, E. F., & French, K. R. (1993). Common risk factors in the returns on stocks and
bonds. Journal of financial economics, 33(1), 3-56.
Fairfield, P. M., Whisenant, S., & Lombardi Yohn, T. (2003). Accrued earnings and growth:
Implications for future profitability and market mispricing. The Accounting Review, 78, 353–371.
Francis, J., LaFond, R., Olsson, P.M., & Schipper, K. (2004). Costs of equity and earnings attributes.
The Accounting Review, 79, 967-1010.
Landsman, W. R., Miller, B. L., Peasnell, K., & Yeh, S. (2011). Do investors understand really dirty
surplus?. The Accounting Review, 86(1), 237-258.
Perotti, P. & Wagenhofer, A. (2011). Earnings quality measures and excess returns. University of
Graz.
Richardson, S., Tuna, I., & Wysocki, P. (2010). Accounting anomalies and fundamental analysis: A
review of recent research advances. Journal of Accounting and Economics, 50, 410-454.
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting Horizons, 17, 97-110.