تاثیر گزارش حسابرس بر مربوط بودن اطلاعات حسابداری گزارش شده توسط شرکت های پذیرفته شده در بورس تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار مدیریت مالی. گروه مدیریت و حسابداری دانشگاه مهرآستان. آستانه اشرفیه. ایران

2 کارشناس ارشد مدیریت مالی. واحد بودجه و اعتبارات شهرداری کرج. کرج.ایران

3 کارشناس ارشد حسابرسی. واحد بودجه و اعتبارات شهرداری کرج. کرج. ایران

چکیده

بررسی تاثیر گزارش حسابرس بر مربوط بودن اطلاعات حسابداری گزارش شده در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، هدف پژوهش حاضر است. بر این اساس، در این پژوهش اثر نوع گزارش حسابرس و نوع حسابرس، بر رابطه بین اطلاعات عملکرد و موقعیت مالی شرکت با بازده سهام، مورد بررسی قرار گرفته است. قلمرو مکانی پژوهش حاضر شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و قلمرو زمانی آن بازه زمانی سال‌های 1393-1397 است. اطلاعات مورد استفاده در این پژوهش، با استفاده از داده‌های موجود در نرم‌افزار ره‌آورد نوین و بررسی گزارش‌ها و­ صورت ‌های مالی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و از طریق مراجعه به وبگاه رسمی بورس اوراق بهادار تهران، جمع‌آوری شده است. نتایج حاصل از این پژوهش حاکی از آن است که نوع گزارش حسابرس بر رابطه بین اطلاعات عملکرد و موقعیت مالی شرکت (بازده فروش و بازده دارایی) با بازده سهام، تاثیر مثبت و معنی‌داری دارد. همچنین، نوع حسابرس بر رابطه بین اطلاعات عملکرد و موقعیت مالی شرکت (بازده فروش و بازده سرمایه) با بازده سهام، تاثیر مثبت و معنی‌داری دارد.

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Auditor's Report on Relevance of Reported Accounting Information in Tehran Stock Exchange

نویسندگان [English]

  • seyed amirhossein mirhasheminasab 1
  • Zoleikha morsaliarzanagh 2
  • mina alhovinazari 3
1 Assistant Prof of Financial Management. Department of accounting and management. MehrAstan university.Astaneh ashrafieh. Iran
2 Msc of Financial management. credibility and budget department Karaj municipality. Karaj . Iran
3 Msc of Audit. credibility and budget department Karaj municipality. Karaj. Iran
چکیده [English]

This purpose of this research is to investigate the impact of auditor's report on relevance of reported accounting information in Tehran stock exchange. Two hypothesis were introduced that determine, is there a relationship between auditor's report type with company performance (return of asset and return of sale) and stock return? And also is there a relationship between auditor's type with company performance (return of asset and return of sale) and stock return? Data has been gathered from available information in RAHAVARDENOVIN software and financial statement and other financial reports in time period of 1393 to 1397 in Tehran Exchange Stock. Results showed that, there is a positive relationship between auditor's report type and auditor's type with company performance (return of asset and return of sale) and stock return. 

کلیدواژه‌ها [English]

  • auditor's report
  • Accounting Information
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