Reviews residual income as a measure of the quality of the new evaluation dividends of listed companies in Tehran Stock Exchange

The purpose of this study was to investigate the relationship between the new measured residual incomes as a measure of the quality of earnings per share of listed companies on the Stock Exchange in Tehran. In order to achieve the objectives of the study of 67 companies listed in Tehran Stock Exchange during a period of 5 years (2009-2014) have been used. To investigate the relationships between variables and regression analysis combined effect of earnings quality test dummy variable is the cost of equity. According to the results, it can be said that an increase in profits of listed companies in Tehran stock exchange, the cost of equity decreases. These results suggest that the quality of earnings in the reduction or increase in the cost of equity companies is an effective and influential.

کلیدواژه ها:

residual income ، price to earnings per share ، price to book value per share ، return on equity ،