The Relationship between Earning Quality Characteristics and Economic Criteria for Evaluating Performance of Listed Companies in Tehran Stock Exchange (TSE)

The main purpose of this paper is to examine the relationship between earning quality characteristics and economic criteria of performance of listed companies in Tehran Stock Exchange. In line with this goal, all listed companies in Tehran Stock Exchange presented the financial statements and required information in the years 2007–2011, studied. In total, 88 companies selected due to existed limitations. Then, the data collected and analyzed due to standard deviation of operating profit to operating cash flows SD during the 5-year study and as mean. In this study, regression analysis and data combination, are used to test the hypotheses. The results of this study suggest that, overall, there is a significant relationship between the profit quality and EVA and MVA. However, there is no correlation between profit quality and Q Tobin.