Dr. Sohail Momeny (PhD)

  The Effect of Financial Report's Restatement on Financial Reporting Quality Document Type : Original Article Authors Sohail Momeny Ghasem Blue Yahya Hassas Yeganeh Department of Accounting, Accounting & Management Faculty, Allameh Tabataba'i University, Tehran, Iran. Abstract This study examines the relationship between proposed restatement of the financial reports, earnings management and earnings quality of the firms listed on Tehran Stock Exchange. Therefore, using the modified Jones model, discretionary accruals is considered as a criterion for diagnosis of earningsmanagement. Also, the persistence of earnings used as an indicator for the earnings quality. The statistical population of this study is the companies listed in Tehran Stock Exchange during the period between 1383 till 1388 and 211 companies in 10 industries has been investigated. The findings of this study suggest that there is a significant relationship between the proposed restatementof the financial rep...