Investigation of Restating Companie's Earnings Quality

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.