Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange

Restated yearly income as items affecting equity, it could affect the interests of investors, especially if the restated yearly are significant. In this study, using data f1 companies during years 2006 until 2011, after studying the entire restated yearly income amount, restated yearly correlation with earnings quality, leverage, liquidity and performance is being investigated is taken. Great restated yearly are meant low earnings quality, so the relationship between the earnings quality and restated yearly income was investigated. According to the findings, there was a significant negative correlation between the earnings quality and the restated yearly income and a significant positive correlation between liquidity and restated yearly verified. At the same time, the relationship between leverage and performance was not confirmed by the restated yearly income.