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- W3011720797 abstract "Unexpected earnings and earnings quality are considered to be very important by most investors and this may result in reactions by investors. Therefore, the present research is going to study the interactive effects of surprise earnings and earnings quality attributes on capital market reactions in Gampanies Listed accepted in Tehran Stock Exchange. The difference between the predicted earnings and real earnings has been used to calculate surprise earnings. In the present research 96 firms accepted in Tehran Stock Exchange during the time period between 2006 and 2011 were investigated. To test the hypotheses we have used panel method. The research findings show that generally the surprise earnings have positive and significant effects on market reactions. Also earnings consistency, the relevancy of earnings has negative and significant effects on market reaction and finally earnings conservatism has positive and significant effects on market reactions." @default.
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- W3011720797 date "2014-12-22" @default.
- W3011720797 modified "2023-09-26" @default.
- W3011720797 title "The Effect of Earnings Surprises and Earnings Quality Attributes on Capital Market Reactions Evidenced from Iran" @default.
- W3011720797 doi "https://doi.org/10.22034/iaar.2014.104330" @default.
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