%0 Journal Article %T A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information %J Accounting and Auditing Review %I University of Tehran %Z 2645-8020 %A Bayat, Morteza %A Zalaghi, Hasan %A Mirhosseini, Iraj %D 2015 %\ 03/21/2015 %V 22 %N 1 %P 41-58 %! A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information %K Earning changes %K Earning sustainability %K Return of stock %K value relevance %R 10.22059/acctgrev.2015.53667 %X This research examines the relationship between earning sustainability and value relevance of accounting information. In this study, data has been collected from 76 firms listed in the Tehran Stock Exchange during 2005-2013. The research hypothesis was tested by utilizing the regression coefficient analysis. The results showed a significant and positive relation between earning sustainability and value relevance of accounting information. In other words, the reproducibility of the earning increases value relevance of accounting information. In general unsustainable earning will decrease the value relevance because shareholders cannot rely on earning. From the other side, increase earning sustainability can be increase the predictive power of shareholders. Thus it can increase value relevance of accounting information. The results also show that the significant and positive relation between Changes EPS and return of stock. %U https://acctgrev.ut.ac.ir/article_53667_f31a1be4c74da011ab48f9b2a004424f.pdf