The relationship between Sustainable profits and earnings quality firms

چکیده مقاله

  Accounting earnings and its associated components are of such information which is taken into account in decision-making by individuals. Since the calculation of profit associates with forecasts and estimates, the question arises that to what extent this figure can be effective in obtaining useful decisions. In general , given the importance of the quality of earnings and dividend payments on the decisions of users of financial information, In this research effort is a step towards solving the mystery of the relationship between earnings quality and dividend payments are taken. In this research, stable operating profit, return on equity, earnings quality were examined as indicators of operating performance. Accordingly, a main hypothesis and three secondary hypothesis was designed and tested. Instruments used to collect data mining. Information needed to calculate the return on equity of existing software and the Yearbook of the United Stock Exchange were extracted. Variables related information from the financial statements of the companies in the study were provided.According to the amount of Fisher test 9.178 and the amount of significance which is more than 0.05, the model of the first hypothesis is significant. According to the results in the regression table of second hypothesis model and also according to the results of Pearson correlation coefficients, there is a significant relationship between stock returns and earnings quality at the significant level of 0.001.

دریافت لینک دانلود مقاله