The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Farmahini Farahani Gholamreza; JABBARY HOSEIN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:9 | Issue:36 Page(s): 135-154

Download Full-Text

Persian Verion

View:

914

Download:

Cites:

Information Journal Paper

Title

The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange

Author(s)

Farmahini Farahani Gholamreza | JABBARY HOSEIN | Issue Writer Certificate

Keywords

Firm GrowthQ2

Prior Period AdjustmentsQ1

RestatementQ2

Abstract

There figure Prior Period Adjustments in annual financial statement can be influence on relied this matter and some of the body affected by. The purpose of this research is investigating the effect of Prior Period Adjustments on the Firm Growth has been listed in Tehran stock exchange. This research was conducted on 143 firms that has been listed in Tehran stock exchange during the period 1381 to 1391. This research has the main hypothesis and the main has three subsidiary hypotheses. In order to measuring of the Firm Growth used three criteria including growth of sales, assets and profitability has been used. The Methodology was applicable and the type of correlation studies. The results of the hypothesis test shows Prior Period Adjustments did not have significant effect on growth. Other findings show that market to book value ratio has a positive and significant relation with all of the growth variables.

Cites

No record.

References

No record.

Cite

APA: Copy

Farmahini Farahani, Gholamreza, & JABBARY, HOSEIN. (2018). The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 9(36 ), 135-154. SID. https://sid.ir/paper/157376/en

Vancouver: Copy

Farmahini Farahani Gholamreza, JABBARY HOSEIN. The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;9(36 ):135-154. Available from: https://sid.ir/paper/157376/en

IEEE: Copy

Gholamreza Farmahini Farahani, and HOSEIN JABBARY, “The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 9, no. 36 , pp. 135–154, 2018, [Online]. Available: https://sid.ir/paper/157376/en

Related Journal Papers