Examining the relationship between macroeconomic factors and earnings quality can be a significant aid for investors' financial decisions. The purpose of this study was the effect of oil prices as one of the macroeconomic variables on the quality of companies' earning. The statistical population of this study included all companies listed on the Tehran Stock Exchange during the years 2010-2020. The Research hypotheses were tested at different industries. In this study, according to the type of data, the "panel data" regression method was used. Eviews and Stata software were used to perform statistical tests.
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