دانشیار حسابداری دانشگاه شهید بهشتی، تهران، ایران
عنوان مقاله [English]
This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the period from 1380 to 1387 are selected. SPSS software is applied to estimate regressions models.
The findings are indicative of significant relation between earnings growth supported by revenue growth and earnings response coefficient. On the other hand firms pursuing revenue reduction strategy have larger earning response coefficient than those following cost-reduction strategy.