the efficacy of auditor's report on reported accounting information appertain in Tehran stock exchange

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

This research aims to investigate the efficacy of auditor's report on reported accounting information appertain in Tehran stock exchange. We introduce two hypothesizes about it. is there relationship between auditor's report type on operation information relationship and firm's financial position(return of asset and return of sale) on stock return? and also is there relationship between auditor's type on operation information relationship and firm's financial position (return of asset and return of sale) on?. We gather data from available information in RAHAVARDENOVIN software and financial statement and other financial reports in time frame from 1393 to 1397 in Tehran exchange stock. Results shows that, there is affirmative significant from auditor's report type on operation information relationship and firm's financial position(return of asset and return of sale) on stock return and also there is affirmative significant from auditor's type on operation information relationship and firm's financial position(return of asset and return of sale) on stock return.

Language:
Persian
Published:
Journal of accounting and social interests, Volume:11 Issue: 2, 2021
Pages:
43 to 60
magiran.com/p2313937  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!