The process of accruals creation in identifying revenues and expenses leads to form errors in accruals estimation. Estimation error (abnormal accruals) is also accompanied by earnings quality reduction. A precise study of this process and recognizing the respective items lead to inequity of cash earnings and accrual earnings which are the good ways for measuring earnings quality. In this research, an organized structure is explained for identifying accruals estimation error with a precise analysis of accruals creation process at the time of company revenues and expenses recognizing and this organized structure becomes operational in a testable way.In this study, earnings quality measure of 123 listed companies in Tehran Stock Exchange during 2001 to 2013 was calculated and compared with Jones Adjusted Model and Dechaw and Dechow Model from the perspective of Type I and II errors.This comparison showed that the model of this study is better than other models from the perspective of Type I and II errors. In the other words, organized structure in the process of accruals identification and their time matching with cash flows, introduction of sticky accruals, using accruals in estimating their errors and developing models in industry level, improve accruals quality model.

Capital structure and earning quality are both important issues among the topics of finance and accountancy. Paying attention to these two subjects will help investors make better decisions about their investments. In this research, the relationship between capital structure and earning quality has been examined. The studied sample consists of 44 non-financial corporations, accepted in the Tehran securities exchange, during the years 1383 to 1387. Results of the research show that there is no meaningful relationship between the debt ratio and the other indicators affecting capital structure from one side and earning quality on the other side. Additionally, we considered ownership structure and managerial shareholdings as two important factors affecting capital structure and the results show that capital structure and ownership structure are positively related. Also, negative relation between the number of stocks owned by institutional investors and leverage was observed.

Earnings as a most important product of accounting information systems should have adequate quality. Earnings quality has a wide meaning and many implications. In accounting literature the lack of earnings management and timeliness effects of bad news (conditional conservatism) are some aspects of causing high quality of earnings. By considering earnings management and conditional conservatism in failed firms this study seeks to analyze the earnings quality and compare it with earnings quality of sound companies. This survey conducted on the companies listed on the Tehran stock Exchange (TSE) and in the period of 1380 to 1388. The results of this research show that failed firms manage earnings upwards in three years prior to failure. This manipulation was investigated by two methods of earnings management (accounting earnings management & real activity earnings management) and shows that failed firms manage their earnings more than sound firms by real activity, but sound firms do earning management through manipulating accruals. Also this research by employing the Ball & Shivakumar model investigates the situation of conditional conservatism in failed and sound firms. It is revealed that the sound firms have more conditional conservative earnings than failed firms, and as a result sound firms have more earnings quality.

Under the history of research there is a direct relationship between the audit quality and financial reporting reliability. We investigate whether audit quality is associated with the earninig forecast.The statistical population is the listed companies in Tehran Stock Exchange during 1381 to 1385. The evidence shows that earning forecast accuracy is higher and the forecast dispersion is smaller for firms audited by industry specialist auditors. In addition, there is an indirect relationship between auditor size and earning forecast dispersion.Our results suggest that high quality audit provided by the only big) i.e. Audit Organization (and industry specialist auditors is associated with more accurate earning forecast.

The starting point for many economic and investment decisions is the awareness of the company's reported profits as an indicator of its management performance. In the meantime, due to the separation of ownership from management, the profit reported by the management does not always reflect the actual profits demanded by investors. Because profits due to the lack of unit definitions and framework in the past, as well as because of financial reporting standards flexibility, provides managers with the opportunity to make profits to achieve their own personal goals and interests. In other words, at present, the net profit represented is a combination of real, sometimes formal, and estimated items, and the disadvantages of this benefit, which excludes the real aspect, is that, firstly, formal transactions do not essentially have a real basis and at the time of its discovery, it is a fraud in financial reporting. In the second place, estimated items and judgments are the result of managerial thought and not transactions, and in principle, such attributes cannot be attributed to the real attribute. As a result, we should ignore the concept of real profit and take account of the level of accounting profit with regard to its quality. The honest expression of profit in the ideal form (theoretically) is not feasible or practical and the concept of economic profit cannot be considered as an appropriate and practical model for providing an earning quality in accounting and it's not possible to make that sense in the world of accounting. This research presents a new perspective on earnings quality.

One of the basic assumptions that reflect management accounting change related costs associated with increased and decreased activity level. But recently, with the assumption of bond issue costs, by Anderson and And his colleagues have discussed, in the sense that the increase in costs by increasing the activity level Most of the reduction in costs in exchange for the reduction in activity. The main objective of this study is that adherence cost studied in the Tehran Stock Exchange, and administrative expenses, selling, general and Total costs and cost of goods sold as samples were analyzed. Based on the results of listed companies in Tehran Stock Exchange for a period of 6 years from the year 1384's to 1390, shows the increment in cost stickiness general, and administrative and selling expenses, general and Cost of goods sold decreased earnings forecast errors and Earnings Qulity. The results for the 84 firms in various stock is presented.

Based on theoretical models and research results there is a significant positive effect between quality and cost accounting. In this study the relationship between cost of equity and six earnings quality was evaluated. Six dimensions of quality include the quality of accruals-based accounting data, variability of earnings, accruals optional, common factors, the ability to forecast revenue and profit is being paved. Hypothesis testing showed that generally the least desirable for companies with profits of companies in the desired maximum value, the cost of equity are higher.The other four indicators of interest "accruals quality" is the highest impact on equity. In addition, the explanatory power of ROE model contains six parameters of interest, more ROE is the explanatory power of models that have used only one indicator of the quality.Thus, the benefits of quality had a significant negative correlation with the cost of equity. The results of this research could benefit from looking at the importance and quality of place to remind investors and other stakeholders.

The purpose of this study is investigating the effect earning quality on stockholders cost in listed Companies in TSE under comparative approach according to high earning and low earning quality of corporations. For accept the research purpose treepotheses was implicated we examined 50 firms of accepted in Tehran stock Exchange in 1381-1388 period. For investigating relation between research variables we used regression analysis, also, we test effect of earning quality with stockholders cost with dummy variable. As the result we can accepted with increasing of earning quality of listed Companies in TSE, stockholders cost will decreases. This result shows earning quality have significant in decreasing and increasing of corporations stockholders cost.

This paper analyzes earning management in firms under financial crises and its effects on earning quality compared with other firms during 2005-2010, using the data of 32 firms under financial crises and 82 other firms to test research hypothesis. The Iranian commercial Act of 141 is used to identify firms under financial crises. The findings show that the firms under financial crises through accrual manipulation and by real activities manipulating have managed earnings more than other firms, in four years before the begining of financial crises. Accounting and real activities manipulations are analyzed, using Kasznik, (1999), discretionary accruals model, and Roychowdhury, (2006), abnormal cash flow model, respectively. In the next step the impact of managed earning on the earning quality has been assessed by conditional conservatism criterion. Ball and Shivakumar (2005) model is used to measure conditional conservatism. Conditional conservatism tests show that, both groups of firms engage in aggressive accounting methods, and that in spite of the existence of more earning management in the firms under financial crises in comparison with other firms, there is not any difference between earning quality of firms with financial crises and other firms.