Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange

Restatement financial statements presented clearly and explicitly, Message and sign the financial statements for prior periods Reliable not send to users. Thus The Restatement financial statements will have devastating effects. This study examines the relationship between of restatement financial statements and Growth of Companies listed companies in Tehran Stock Exchange. To this end, 70 companies listed in Tehran Stock Exchange during the period 2005 to 2013 were studied. Multivariate regression analysis was used to test the hypothesis. According to the hypothesis, between restatement of financial statements and sales growth of Firms Listed in Tehran Stock Exchange is a negative relation; But evidence of the relationship between the restatement of financial statements and profit growth, asset growth and sustainable growth not observed. The hypothesis results also indicate that firm size and profitability are directly related to with growth measurements but the dividends is inversely related to the company's growth with most measurements.