The objective of this study is evaluating the relationship between the types of Audit Opinion and The earnings persistence in respect of Listed Companies in Tehran Stock Exchange. In This Study, 95 Companies (655 samples of year / company) Listed in Tehran Stock Exchange within a period 2008 to 2014 are assessed. Rahavard Novin software and Financial Statements are used to collect data. Stata (Version 12) and Excel (2013) soft wares are used to analyze data. The Most proper Method For this type of research is Past-Event Method regarding target subject. In this study, the earnings persistence and audit opinion are considered as the dependent variable and independent variable respectively. Besides correlating earnings persistence in respect of companies received different audit opinion. The results indicate there is a significant relationship between the independent variables of audit opinions and the dependent variable of earnings persistence. The findings of study also show there is a relationship between control variables, loss and size of audit firms of company and earnings persistence.
Hajiha, Z., & Gholamian, R. (2016). Evaluating the Relationship between Audit Opinion and Earnings Persistence. Applied Research in Financial Reporting, 4(2), 55-80.
MLA
Zohreh Hajiha; Rayhaneh Gholamian. "Evaluating the Relationship between Audit Opinion and Earnings Persistence". Applied Research in Financial Reporting, 4, 2, 2016, 55-80.
HARVARD
Hajiha, Z., Gholamian, R. (2016). 'Evaluating the Relationship between Audit Opinion and Earnings Persistence', Applied Research in Financial Reporting, 4(2), pp. 55-80.
VANCOUVER
Hajiha, Z., Gholamian, R. Evaluating the Relationship between Audit Opinion and Earnings Persistence. Applied Research in Financial Reporting, 2016; 4(2): 55-80.
