The effect of economic uncertainty On the dynamic relationship between earnings quality and return in listed companies in Tehran stock market: exchange market pressure approach

one of the basic foundations of decision making is financial statements, especially income statement, Which is the result of the performance of an entity. In times of crisis, because of low profits, Leads the Decrease of firm value and decrease Directors bonus, companies are more motivated to manage earnings and Analysis the quality of earnings is especially important in times of crisis. In this study, the relationship between the quality of earnings and return of companies and the impact of currency crises on this relationship was investigated. To evaluate the quality of earnings three criteria was used: gross profit Realization, cash flow of earnings and real profit management, and the exchange market pressure index is used to measure the crisis. For this purpose, a sample of 77 companies listed in the Stock market during 2008-2018 was surveyed by Systematic Removal Method. And to test the Hypothesis, Eviews software and dynamic models were used. The results indicate that there is a positive relationship between earnings quality criteria and return and The reverse effect of the currency crisis has been on this relationship.