Factors affecting the profit quality of Pharmaceutical companies listed on the Tehran Stock Exchange

Profit and quality are the most important components of decision making for users that can be influenced by many factors. The purpose of this study is to investigate the factors affecting the quality of profits of pharmaceutical companies listed on the Tehran Stock Exchange.Independent research variables include firm size, financial leverage, company growth, board member independence, gender diversity of board members and audit committee, company stock value and dependent variable, corporate earnings quality. To test the hypothesis of this study, a multivariate regression model and a combination of sample and sample data approach of 23 companies over a period of 10 years, from 1388 to 1397 (230 observations) were used and analyzed by EViews 10 software. Also, this research is applied in terms of purpose and descriptive-correlation in terms of nature and method. The results of testing the research hypotheses indicate that there is a significant and direct relationship between the quality of profit and the value of the company's shares and the size of the company. There is also a significant inverse relationship between earnings quality and gender diversity of board members. However, the results of these tests show that there is a significant relationship between the quality of profit and growth of the company, the independence of board members, gender diversity in the audit committee and financial leverage.