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Esfandiar Malekian

Esfandiar Malekian

Academic rank: Professor
ORCID:
Education: PhD.
ScopusId:
Faculty: Faculty of Economics and Administrative Sciences
Address: Mazandaran University Faculty of Economics and Administrative group locates accounting
Phone: 01135302501

Research

Title
Investigating the Impact of Earnings Quality on Investment Efficiency
Type
JournalPaper
Keywords
Earnings Quality, Investment Efficiency, Over-Investment, Under-Investment, Tehran Stock Exchange
Year
2015
Journal A Journal of Economics and Management
DOI
Researchers Esfandiar Malekian ، Masoume Mohammadi

Abstract

The final sample of this study, includes 136 nonfinancial companies listed in the Tehran Stock Exchange during the period 2009 to 2013 and for processing and testing hypotheses, Estimated Generalized Least Squares (EGLS) method is used. Study results show that there is a negative and significant relationship between earnings quality and investment efficiency in the companies listed in Tehran stock exchange.