Abstract

The existence of transparent and comparable financial information is the most fundamental principle in responding and conscious economic decision makings and it is one of the necessities of economic growth and development in both private and public sector. In the present research we have discussed this issue to measure the feedback of administering accounting standards in Iran about market information issues. Regarding the broadness of the discussion in the field and also lack of controllability of the interfering variables, earnings as one of the most common criteria were taken into consideration. Earning is one of the most basic elements in financial statements and it is considered as a criterion for measuring activity continuance, efficiency and etc. Thus, the quality of this item is a basis for measuring the effectiveness of administering accounting standards before and after applying standards as a necessity. Since there are several criteria about measuring the quality of earnings and due to the innovativeness of the research, in the present research the quality of earnings based on time series is taken into consideration. The research results showed that the obligations imposed to apply accounting standards affected the predictability and fluctuations of earnings