Investigating of the effect of Iran Accounting Standards on Earnings response coefficient

because of importance of accounting standards and earnings response coefficient, in this research, a model has been presented according to the Iran Accounting Standards for evaluation Earnings response coefficient. Earnings response coefficient is one of the criteria that is important in the quality of accounting information, also it is a way that we can evaluate the earnings quality. The earnings response coefficient has been examined in two separated time, five years before implementing of accounting standards ( 1996 to 2000) and five years after implementing of accounting standards ( 2001 to 2005). for testing hypothesis , we used correlation analysis test and variance analysis test. The results show that there is a significant difference between earnings response coefficient of companies before and after implementing of accounting standards.