رابطه اقلام تعهدي اختياري با وجه نقد عملياتي بازده سهام و كارايي سرمايه گذاري دارايي هاي سرمايه اي در شركت هاي پذيرفته شده بورس اوراق بهادار تهران

Assessing Earning Quality in Listed Companies in Tehran Stock Exchange (the Case of Chemical and Pharmaceutical Industries)

Due the shortcomings in earning measurement process such as conflict of interests between managers and shareholders and need to estimate, allocate, future forecasting and other factors. Such shortcomings resulted in low-quality earning. Thus, the purpose of this study is assessing earning quality in listed companies in Tehran Stock Exchange in long and short terms. Research method of the study is correlation and to specify the difference between earning quality in two chemical and pharmaceutical industries by testing the comparison of means of two populations. The results indicate that earning quality of pharmaceutical industry group are exceeding in longer time, but Chemical industrial group in both short and long term gained a high earning quality. Also active companies in chemical industry are enjoying from a higher earning quality, comparing to active pharmaceutical industrial group companies. In general more cash sales, sound management, on time collection credit sales, are influencing factors of the earning quality of companies.