ارزيابي تصميم هاي سرمايه گذاري و رابطه آن با پايداري سود مطالعه موردي شركت هاي پذيرفته شده بورس اوراق بهادار تهران

Investigating Investors Decision and Its Relation with Earnings Persistency: A Study of the Companies Listed in Tehran Stock Exchange

Present study investigates the relation between earnings quality and earnings persistence of the companies listed in Tehran stock exchange. The population, measure of earnings quality, is investment in capital assets and human resource. The sample of this study consists of firms of 8 industries between the periods of 1378-1386. Findings of presort research show that in 5 industries, there is a relation between earnings quality and earnings persistence. In 3 other industries we did not find and significant relationship between the two variables.