THE IMPACT OF EARNING QUALITY ON EXCESS RETURNS WITH REGARD TO MOMENTUM

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BEKHRADINASAB VAHID; ZHOLANEZHAD FATEMEH

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Title

THE IMPACT OF EARNING QUALITY ON EXCESS RETURNS WITH REGARD TO MOMENTUM

Author(s)

BEKHRADINASAB VAHID | ZHOLANEZHAD FATEMEH | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

ACCRUALS QUALITYQ1

EARNINGS PERSISTENCEQ2

EARNINGS SMOOTHNESSQ2

EARNINGS PREDICTABILITYQ1

Abstract

Tehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal. and suffered not because of pricing errors. Probably the most attention of users of financial statements, the income statement is focused on the lowest row. In the eyes of most, profit accounting tool for making logical decisions In general indicates that measures the quality of earnings on excess stock returns based on Fama and French three-factor model, taking into account the trend of stock prices of listed companies on Tehran Stock Exchange, is impressive.In this study of four indicators to measure EARNINGS QUALITY, earnings stability, predictability of earnings, ACCRUALS QUALITY and smoothing was used as the four hypothesis that the effect of these measures on additional efficiency gains from the difference between the real Return expected return achieved was measured and the results of the test showed that the hypothesis were accepted theories, the literature cited in the literature and theoretical framework also matched.

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APA: Copy

BEKHRADINASAB, VAHID, & ZHOLANEZHAD, FATEMEH. (2017). THE IMPACT OF EARNING QUALITY ON EXCESS RETURNS WITH REGARD TO MOMENTUM. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 8(32 ), 21-42. SID. https://sid.ir/paper/197848/en

Vancouver: Copy

BEKHRADINASAB VAHID, ZHOLANEZHAD FATEMEH. THE IMPACT OF EARNING QUALITY ON EXCESS RETURNS WITH REGARD TO MOMENTUM. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2017;8(32 ):21-42. Available from: https://sid.ir/paper/197848/en

IEEE: Copy

VAHID BEKHRADINASAB, and FATEMEH ZHOLANEZHAD, “THE IMPACT OF EARNING QUALITY ON EXCESS RETURNS WITH REGARD TO MOMENTUM,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 8, no. 32 , pp. 21–42, 2017, [Online]. Available: https://sid.ir/paper/197848/en

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