Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 24 1 2017 05 22 The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange 127 146 61847 10.22059/acctgrev.2017.61847 FA Mohammadraza Mehrabanpour Assistant Prof. of Accounting, Faculty of Management and Accounting, University of Tehran, College of Farabi, Qom, Iran 0000-0002-1086-5652 Mohammad Nadiri Assistant Prof. of Economics, Faculty of Management and Accounting, University of Tehran, College of Farabi, Qom, Iran Mohammad Jandaghi Ghomi Ph.D. Candidate of Accounting, Faculty of Management and Accounting, Farabi campus of Tehran University, Qom, Iran Journal Article 2016 04 23 The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms. In terms of earnings quality, four accounting based earnings quality attributes include accruals quality, persistence, predictability and smoothness are tested. Using a sample of 119 firms for a period of 2002 to 2016, are run multivariate regression models on a panel data collection. The results shows firms that were ranked in healthy firms based on Altman adjusted model, have significantly higher accrual quality than bankrupt firms. However about persistence, predictability and smoothness, there were not any significant differences between healthy and bankrupt firms The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms. In terms of earnings quality, four accounting based earnings quality attributes include accruals quality, persistence, predictability and smoothness are tested. Using a sample of 119 firms for a period of 2002 to 2016, are run multivariate regression models on a panel data collection. The results shows firms that were ranked in healthy firms based on Altman adjusted model, have significantly higher accrual quality than bankrupt firms. However about persistence, predictability and smoothness, there were not any significant differences between healthy and bankrupt firms https://acctgrev.ut.ac.ir/article_61847_491418ebb3ca9759c71ba0731ef5f878.pdf