عنوان مقاله [English]
نویسندگان [English]چکیده [English]
This study investigate the relationship between abnormal items of accounts receivable and earnings quality over a 9 year period from 2003 to 2011 in 117 listed firm on Tehran stock Exchange. This paper use archival and correlation study as research methods. Using correlation method and multiple linear regression technique, the results of this study show a negative relation between abnormal items of accounts receivable and earnings quality. Research evidence also show debt ratio and profitability have a negative relation with earnings quality. Research outcomes also indicate that quality of earnings increase when firms report loss and firm size has no effect on earnings quality.