The purpose of this research is to examine the relation between management bonus and EARNING PERSISTENCE in a 10 years period from 2003 to 2012 in 108 listed firms on Tehran stock exchange. The research method is correlation and we use variable regression analysis for testing of hypothesis. The result is showing a direct relation between management bonus and EARNING PERSISTENCE. On the other word, when management bonus increases, EARNING PERSISTENCE also increases. Other evidences are showing that when a company ‘size increases, the management bonus increases as well. The accruals quality has negative and revers effect on management bonus. Debt ratio has no effect on the management bonus.

The aim of this study is to evaluate the impact of cash dividend components on corporates EARNINGs PERSISTENCE and return on stock. The population of study consists of 109 companies listed in Tehran Stock Exchange from 2011 to 2016. Data was analyzed using regression model. According to results, the cash component of EARNINGs is more persistent than accruals and it can be used to predict future EARNINGs.Therefore, it is suggested that cash dividend component to predict future EARNINGs. In addition, managers should pay attention to the cash component of EARNINGs in their decisions made on the amount of optimal cash fund because this component can positively affect future EARNINGs. Moreover, the cash flow component of EARNINGs cannot be used to predict future return on stock. Therefore, investors are recommended not to rely on the cash component of EARNINGs in their investments, This is because even if corporates have considerable cash funds, their shares will not necessarily be a suitable option for investment and they should take other factors into account.

In this paper, relationship between EARNING PERSISTENCE and accrual Reliability is studied. At first a comprehensive balance sheet categorization of accruals is presented and then each category according to the reliability of the underlying accruals is classified.The statistical population of this paper includes all the accepted companies in Tehran stock exchange and statistical sample contains 70 companies that have been chosen by stratified random sampling among statistical population, a period from 2002-2008. This paper includes 4 hypotheses. To examine the hypothesis, panel analysis has been used. The results indicate that less reliable categories of accruals lead to lower EARNING PERSISTENCE and those investors do not fully anticipate the lower EARNING PERSISTENCE, leading to significant security mispricing.

This study examines the relation of conditional and non-conditional PERSISTENCE of EARNING components to abnormal returns. The conditional PERSISTENCE has been calculated using the concept of investors’ over-reaction towards accruals and their under-reaction towards sales revenue. The research uses multivariate regression method and the statistical sample consists of 66 firms listed in the Tehran Stock Exchange over the period from 2003 to 2016. To test the hypotheses, the panel data method and t-student test is used. The findings show a significant relation of the “the difference of conditional and non-conditional PERSISTENCE of unexpected revenues” and “unexpected revenues” to “abnormal stock returns”; however, the findings indicate no relation of “differences of conditional and non-conditional PERSISTENCE of unexpected revenues” and “unexpected EARNINGs” to “abnormal stock returns”. Also, the relation between “the difference of conditional and non-conditional PERSISTENCE of accruals" and "accrual anomaly" is not confirmed.

Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact. The purpose of this study is to investigate the effect of government ownership on the relationship between information competition and EARNING PERSISTENCEof companies listed on the Tehran Stock Exchange. The statistical sample of the research includes 103 companies listed on the Tehran Stock Exchange for the period 2013 to 2020. In terms of purpose, the present study is an applied research using a post-event approach. For panel data, fixed-effect and random-effect models were used to estimate the research model using Eviews-8 software. The research results showed that information competition based on political relations and centralized institutional ownership increases EARNING PERSISTENCE and the interactive effect of government ownership with information competition further increases EARNING PERSISTENCE. That is, Government ownership and information competition are two complementary factors in achieving the goals of stakeholders.

Main objective of this research is to make a comparison between impact of total productivity, Du Pont Ratio system and the Tobins Q ratio which originate from economic, financial management and assimilating approaches, respectively, on assessment of managerial efficiency of organizations on other 2 criteria under the titles of EARNING PERSISTENCE and cash flows that originate from accounting approach. For this purpose, 2 regression models have been designed and tested. On the other hand, aim of this research is to find alternative criteria with various approaches that are appropriate for each one of the two criteria, EARNING PERSISTENCE and cash flows in assessment of managerial efficiency. Statistical population of this research is composed of 55 corporations that were accepted in Tehran stock Exchange in 1997-2008. Research consequences show that the effect of Sumanth total productivity model on EARNING PERSISTENCE and cash flows is not more than Du Pont Ratio System and the Tobins Q ratio and cannot use as a comprehensive method in assessment of managerial efficiency singly and using of each method singly, leads to various decisions.

This study has attempted to evaluate the effect of Iranian accounting standards on EARNINGs PERSISTENCE. In fact, EARNINGs PERSISTENCE is one of the methods of measuring EARNING quality. To do so, 80 active corporations from Tehran stock exchange were chosen as the EARNINGs PERSISTENCE of these participants was studied in two time period. In the first period, which was happened "during 1994-1998" these participants. In that period, there was no mandatory to present financial statement based on Iranian accounting standards. In the second period "during 1999-2004" it was mandatory to present financial statement based on national accounting standards. To realize whether the null hypothesis is true or not, correlation coefficient Wald statistics was implemented to analyze the data. The results show that there is not a significant difference between the EARNINGs PERSISTENCE of the participants on before and after the application of Iranian accounting standards. That is, accounting standards are not effective on EARNINGs PERSISTENCE.

The purpose of this study is to investigate whether the EARNING component accuracy in predicting themselves can lead into EARNING prediction and /or explain the EARNING durability and the relation between EARNING and cash flows .The research hypothesis suggest that there is a positive relationship between the prediction power of stronger accruals and current cash flows and the prediction of future EARNING and EARNING PERSISTENCE. The research results show that (1) it is possible to predict future' EARNINGs with minimum errors based on previous EARNING report. Also, including either of cash or accrual items into the model improves the prediction. The results also indicate that (2) there is a positive relationship between the EARNINGs function and prediction power of EARNING components and their stability .In other words, the EARNING components which enjoy more stability and/or high quality can predict EARNING in a more appropriate way .The finding of the study illuminated the fact that the effect of cash flow item in prediction models is much more than the accrual item.This is in concordance with Sloan (1996) who believes that EARNING return ability which can be broken down into EARNING accrual item is less endurable than the cash flow item: that is, items of cash flow components of current EARNINGs are more stable than the accrual components. Also, the results indicate that (3) cash flows are more powerful in predicting EARNINGs so it is possible to predict cash flows based on EARNINGs and vice versa.

EARNING is one of the most important accounting information as well as a criterion for assessing financial reporting and has always been considered by the various interest groups in the company. Because the change in the balance sheet figures occurs due to the change in the profit and loss statement figures. The existence of an accrual accounting basis has led investors and financial analysts to focus on the quality of their EARNINGs in addition to reported EARNINGs values in determining the company's value. Hence, EARNINGs PERSISTENCE is one of the important indicators of EARNINGs quality. From the perspective of investors, the EARNINGs that is more stable, the EARNING is defined by the quality. Therefore, managers as top-level organizations have the power and authority to make decisions and influence financial reporting. As a result of their opportunistic behavior with excessive EARNING manipulation and confidence, they rely on their own beliefs to reduce their reliance on information and reduce the quality of EARNING. In this regard, the present study first explores the relationship between the EARNINGs forecast error and EARNING PERSISTENCE in EARNING management. Then, in the following, the effect management overconfidence on the above relationship has been examined over a 9-year period from 2009 to 2017 in 115 companies from listed companies in Tehran Stock Exchange. The results of this study show that there is a significant and positive relationship between EARNINGs forecast error and the EARNING PERSISTENCE in EARNINGs management, also the overconfidence has a different significant effect on them.

Audit fee is sensitive to the condition that increase audit risk. EARNINGs autocorrelation and EARNINGs volatility are the important EARNINGs characteristics that affect audit risk. These characteristics may constitute important elements of inherent risk for the auditor, but the associations and directions are ambiguous. In response to greater inherent risk, auditors should conduct more extensive substantive testing to reduce the overall risk associated with the audit. The current study investigate the effect of these EARNINGs characteristics on audit fee from the lenses of different theories. For this purpose, the data of 93 publicly-held companies listed in Tehran Stock Exchange, during the time interval of 1388-1394 are examined. The results of hypothesis indicate that there is a negative (positive) and significant relationship between EARNINGs autocorrelation (volatility) and audit fees. In other words, for higher EARNINGs volatility, audit firms charge more audit fees to its client. And against what was expected, auditor industry specialization has no significant moderating effect on these relations.