In this study we investigate the relationship between EARNINGS management (EM) and four EARNINGS attributes (as proxies of EARNINGS QUALITY). The four EARNINGS attributes used in this study are accruals QUALITY, EARNINGS persistence, EARNINGS predictability, and EARNINGS smoothness. Especially we test opportunistic EM that predicts EM has unfavorable effects on various dimensions of accounting information QUALITY. In order to test hypotheses the four EARNINGS attributes and discretionary accruals (as as proxies of EM) are measured for 303 firms during 2002-2009 period (total 1530 firm-year observations). Results show that an increase in discretionary accruals is accompanied by decreases in magnitude of EARNINGS attributes. Among those, accruals QUALITY is more affected by EARNINGS management than the other attributes. In order to determine definitive effects of EARNINGS management on EARNINGS QUALITY, we used cost of stockholders’ equity to rank EARNINGS attributes importance from investors’ perspective and to compute EARNINGS QUALITY score for each firm. Results show that discretionary accruals damage EARNINGS QUALITY.

The question was investigated in this study is that the risk status of the companies that are paving their high QUALITY EARNINGS. In this research the relation between EARNINGS QUALITY, smoothing and risk has been discovered. Using data from a sample of companies in Tehran securities exchange during a period of 1381 to 1390, Along with Panel data estimation methods to test the research hypotheses we find that the correlation between EARNINGS QUALITY and risk of stock is negative and correlation coefficient between income smoothing and risk-share index showed a significant positive correlation. The results indicate the risk of companies with smoothed high QUALITY EARNINGS is greater than those firms having smoothed low QUALITY EARNINGS.

In this study, we examine the relation between EARNINGS QUALITY and EARNINGS pattern and pricing of listed companies in Tehran Stock Exchange (TSE). We try to find the answer for this question "is there any direct and positive relation between EARNINGS pattern and pricing?”. EARNINGS patterns which are used are "increasing annual EARNINGS, meeting or exceeding management forecasts and smoothing".The numbers of statistic community are 430 companies in TSE. We select 98 companies from these statistic communities during 1379 – 1386 by restricting the companies that meet some crotieria for doing the research. We use the information from Financial Statements, Rahavard Novin, Tadbir Pardaz and libraries archives. For testing the Hypothesises, Pearson coefficient of correlation and multi variable regression model are used.The results show that there is a direct and positive relation between EARNINGS pattern (smoothing), EARNINGS QUALITY and pricing, while there is no relation between EARNINGS pattern (increasing annual EARNINGS and meet or exceed management forecasts) and EARNINGS QUALITY. Also, in this study we try to find patterns, effective for valuation of share prices.The results of testing the first hypothesis show that there is a positive and direct relation between EARNINGS pattern (smoothing) and pricings and the second hypothesis confirms that the relation between other EARNINGS patterns and EARNINGS QUALITY is negative and indirect. Our final analysis examines whether the pricing effects associated with EARNINGS patterns are a function of the QUALITY of EARNINGS. The results show that EARNINGS QUALITY level has no effect on the relationship between EARNINGS patterns and stock prices.

Objective: The results of recent studies propound the view that employees play a pivotal role in the corporate operations as it is assumed that highly educated employees provide managers with more informative information; which in turn, the increased QUALITY of the managers' information will lead to an improved EARNINGS prediction. The present study sets out to investigate the association between the employee QUALITY and the QUALITY of the managers` EARNINGS forecast in the firms listed in Tehran Stock Exchange, during the period 2013-2017. Method: In doing so, the education level is adopted as the proxy for employee QUALITY. Besides, the management EARNINGS forecast errors and accuracy indices are employed to measure the QUALITY of managers` EARNINGS forecast. The research hypotheses are built upon a sample of 84 listed firms and then tested using the multivariate regression model, based on panel data. Results: The findings reveal that there is a significant negative correlation between employee QUALITY and EARNINGS forecast error. Furthermore, there is a significant positive correlation between employee QUALITY and EARNINGS prediction accuracy. In other words, the QUALITY of the company's employee improves the QUALITY of the managers` EARNINGS forecast.

So far, the financial experts could not calculate independent EARNINGS to have a necessary QUALITY. In this case, they can reach a range of EARNINGS, which show a more correct form of QUALITY of EARNINGS, of course with performing the suitable equitabilities. Therefore, the concept of QUALITY of EARNINGS is not a fixed defining. However, it is a relative concept that depends to its relation to points of view and attitudes. In this research QUALITY of EARNINGS is based a set of fundamental financial variableswhich has been discerned useful by financial analysts in the security evaluation. They believe that these financial variableswould be used by investors in the evaluation of QUALITY of EARNINGS.The EARNINGS response coefficient measure unexpected return of the market in response to the unexpected components of the reported EARNINGS by the company that has distributed the securities. In other word, EARNINGS response coefficient is the sensitivity of market in account to declaration of EARNINGS.The purpose of this research isto study the effect of QUALITY of EARNINGS on EARNINGS response coefficient. The results show that EARNINGS response coefficient do not have meaningful differences in the companies that have different EARNINGS QUALITY (high, medium and low QUALITY). In other words, investors in Tehran Stock Exchange do not consider the QUALITY of EARNINGS of companies at the time of response to the EARNINGS changes.