The purpose of this research is the study surveying the relationship between accrual earnings quality due to Dechow & Dichev model (2002) and Richardson and his coworker’s model (2004) in financial reporting of accepted companies in Tehran stock exchange. Seventy one companies have been studied throughout this research. In order to experience the hypothesis, Regression models in composing case (with fixed effect) and sectional in economical – measuring software E view 6 have been used. The finding of the research show that there is a negative relation but meaningless between optional accruals items (earning management) and earning quality scale due to Dechow & Dichev model and Richardson and his coworkers model. And there are 0.04 and 0.12 of earning quality changes in order due to two models mentioned above affected by accruals items vice versa. This matter shows that the earning management has caused to decrease4 the earnings quality scale to some extent during the research period, namely earnings management has been kind of opportunism. There is a negative and meaningless relation between optional accruals items and earnings quality Scale. Too due to Richardson his coworkers’ model totally and there is 0.11 of earnings quality changes vice versa under the effect of optional accruals items that this subject shows the ineffectiveness of approaches and standard methods in increasing earnings quality during the research. It is necessary to mention that the relation between optional accruals items and earning quality scale due to Dechow & Dichev model has been positive that it isn’t relation because of having the lower stability of this model.

The purpose of this research is the study surveying the relationship between accrual earnings quality due to Dechow & Dichev model (2002) and Richardson and his coworker’s model (2004) in financial reporting of accepted companies in Tehran stock exchange. Seventy one companies have been studied t...