Investigating the impact of the financial statement verification triangle on earnings response coefficient in the Tehran Stock Exchange
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 56
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شناسه ملی سند علمی:
JR_IJNAA-14-6_010
تاریخ نمایه سازی: 18 شهریور 1402
چکیده مقاله:
Studying the triangle impact of financial statements (financial manager, CEO, and auditor) on earnings response coefficient (ERC), based on economic aspects of information, financial reporting, and accounting system play a vital role in the capital market. So, the present research is an applied, methodological and causal study that aims to investigate the effect of the triangle of financial statement approval on ERC in the Tehran Stock Exchange. The statistical population was composed of the companies listed on the Tehran Stock Exchange out of which ۱۶۶ companies were selected by the systematic sampling method. The time frame is from ۲۰۱۶ to ۲۰۲۰. This study used a panel data model to investigate the relationship of the triangle sides with ERC and their relationship with ERC in poor accounting conditions. The results showed that any changes in each of the triable sides had a significant effect on ERC. The single, dual, and triple substitution in the confirmation triangle significantly reduced the year-end ERC, and compared to the three replacement sizes, the sum of ERC for dual substitution was greater than that for single and triple substitution. Also, variations in each of the triangle sides under poor accounting conditions had a significant effect on ERC. The single substitution in the confirmation triangle increased ERC, but the dual substitution reduced ERC significantly, but the impact of the triple substitution was not significant.
کلیدواژه ها:
Financial Statement Verification Triangle ، Earnings Response Coefficient ، Panel Data ، Tehran Stock Exchange
نویسندگان
Mohammad Varei
Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
Ataollah Mohammadi Malgharni
Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
Safyar Amini
Department of Economics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
Adel Fatemi
Department of Statistics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
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