چکیده (انگلیسی):

ABSTRACT: Providing useful information concerning company’s profitability is an objective of accounting and
financial reporting on the subject of earning. Accordingly, accounting earning as an effective tool for users’ decision
making has special importance and it is a desirable and significant indicator for users and investors. In the past two
decades, “earning quality” subject has been particularly interested by experts and they seek to attain a logical and
authentic methodology to evaluate earning quality and to identify affective factors in it. Therefore, in the present
research, the degree of the influence of transparency in financial reporting in earning quality is evaluated. This
research objective is to study the relationship between transparency in financial reporting and earning quality.
Three hypotheses which are analyzed through correlation coefficient test, t-statistic and regression analysis are
proposed to achieve the research objectives. The following overall conclusion was obtained: the comparison
between the obtained results from forward method and the situation in which only the variable of management
(domain) transparency rank with earning quality were evaluated, show completely similar results as the
determination coefficient in both models are 0.044. The obtained results indicates that the entrance of control
variables do not influence the main model and cannot affect earning quality. So, management (domain)
transparency rank will be enough for earning quality measurement. Also, it must be noticed that the determination
coefficient of this variable is not significant and to increase earning quality forecast, other variables must be
measured.