نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد حسابداری، دانشگاه شهید باهنر کرمان، کرمان، ایران
2 استادیار اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
3 کارشناس ارشد حسابداری، دانشگاه علامه طباطبایی، تهران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Several studies focused in the Tehran Stock Exchange, the relationship between audit quality or accounting information on stock market price, but; few studies paid to investigated the relation between Interaction audit quality and accounting information on stock market price of the company. so, The purpose of this paper is investigating the effect of audit quality and Values related to accounting information on stock market price. for this purpose, a sample consisting of 456 year - firm listed in the Tehran stock exchange during 2006 – 2014, with the multivariate regression analysis, were used. For empirically test the variables. The findings show, that there is a significant positive relationship between audit report with stock markt prices. but is not a significance relationship between the size of the auditor and stock markt prices. Also, The findings show a significant positive relationship between earnings per share with stock markt prices. In addition, there is a significant negative relationship between the book value per share and stock prices. In addition, there is a significant positive relationship between the auditor opinion and earnings per share with stock markt prices, but there is a significant negative relationship was found between Interaction effects the auditor opinion and book value per share and Interaction effects the size auditor and earnings per share ' with' stock markt prices. Also, is not a significance relationship between Interaction effects the size of the auditor and book value per share ' with' stock markt prices.
کلیدواژه‌ها [English]
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