The relationship auditors’ opinion with earning response coefficient and earning forecast
محل انتشار: دومین کنفرانس بین المللی مدیریت و حسابداری
سال انتشار: 1396
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 392
فایل این مقاله در 17 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
MANAGECONF02_1013
تاریخ نمایه سازی: 13 شهریور 1396
چکیده مقاله:
Today, due to the expansion of economic activity, development of financial markets and stimulate investment in capital markets Especially Stock Exchange by natural and legal persons, The most important tool to make the right decisionsand gain expected and optimum use of financial resources, access to accurate and timely information and analysis is the most accurate and realistic. Users of financial information, including information that their decisions areconsidered Information related to corporate profits. Leading research aims to investigate the relationship between the auditor s opinion with a response rate of profit and its profit forecast error. With selecting a sample of 209 view (year/company) for 110 companies of listed companies in Tehran Stock Exchange during the years 5919 to 5919; andwith the help of statistical tests of hypotheses were tested. The results indicate that the auditor s opinion is associated with response coefficient profit and profit forecast error.
کلیدواژه ها:
نویسندگان
Seyed Abolfazl Borhani Sabzevar
Master of Audit, Department of Accounting, Faculty of Humanities, Neyshabur Branch, Islamic Azad University,Neyshabur, Iran.
Mohammad Reza Shoorvarzy
Professor of Accounting, Department of Accounting, Faculty of Humanities, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.