جستجوی مقالات مرتبط با کلیدواژه « قابلیت اتکای سود » در نشریات گروه « حسابداری »

In accounting literature, earnings information content is yet one of the unresolved issues in the financial reporting. In this regard, this study aims to identify elements effective on earnings information content by modelling these elements. Research method is descriptive correlational and quasi-experimental. The sample consists of 122 firms listed in Tehran Stock Exchange over the period from 2007 to 2016. In order to test the research hypotheses, SPSS and structural equation modelling software (PLS) are used. Research results show that audit quality increases the earnings information content. Also, a higher audit quality decreases the internal control weakness. There is a negative relation between internal control weakness and earnings information content. In addition, internal control weakness can play a mediating role in the relation between audit quality and earnings information content. These findings can improve the information content of accounting earnings thorough the audit quality.

Owners of companies for monitoring agent and prevent their opportunistic behaviors and reducing information asymmetries as well as reduce the cost of agent, refer to independent auditors. This role of auditing in examining manipulation of financial statements and consequently, earning management, has a particular importance. Thus the aim of this paper is to examine the relationship between types of independent auditor's opinion, and quality of profit indicators. Statistical sample of this study consists of 70 companies listed in the Tehran Stock Exchange during 2010-2016. The data has been tested with using the panel data approach and the Arellano-Bover/ Blundel- Bond (1998) method. The data has been analyzed by three models with considering earnings quality as related variable (including earnings sustainability, accrual items quality, and information reliance). The results showed that the type of independent auditor's report has a meaningful relationship with profit quality indices in all three models. Also, the type of independent auditor's report has a negative relation with sustainability index and quality of accrual items, and ultimately this relationship is meaningful and positive with information reliance index.