عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Purpose– The purpose of this research is to empirically investigate the earnings quality of restating companies listed in Tehran Stock Exchange (TSE).
Design/methodology/approach– In order to achieve the purpose of the research, three hypotheses were proposed. T-test were examined in order to test the research hypotheses. The empirical data were drawn from a panel consisting of 101 Iranian companies listed in the TSE, over the seven-years period of 2004 to 2011. Accruals quality, earnings predictability, earnings conservatism and earnings smoothing were selected as earnings quality proxies.