INVESTIGATION OF DETERMINATS OF EARNING PER SHARE RESTATEMENT

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HEIDARPOOR FARZANEH; AZOJI HASSAN

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:6 Page(s): 115-133

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Title

INVESTIGATION OF DETERMINATS OF EARNING PER SHARE RESTATEMENT

Author(s)

HEIDARPOOR FARZANEH | AZOJI HASSAN | Issue Writer Certificate

Keywords

EARNING PER SHARE RESTATEMENTQ3

ACCOUNTING CONSERVATISMQ2

EARNING QUALITY INDEXQ3

CHANGE OF AUDITORQ2

FINANCIAL LEVERAGEQ2

Abstract

This study has investigated the determinats of EARNING PER SHARE RESTATEMENT in listed companies in Tehran securities exchange during 1380 to 1386. relationship between dependent variable ( difference of restated earnings per share and unrestated earning per share) and independent variables: firm size, sale growth, FINANCIAL LEVERAGE, return on assets, ACCOUNTING CONSERVATISM index, EARNING QUALITY INDEX, CHANGE OF AUDITOR and cash flow operating _ to _ income ratio has analysed. Objective of this study is finding the factors that are effective on EARNING PER SHARE RESTATEMENT. Research method in this study is correlation. In this research investigated effect of independent variables on dependent variable. The progress is including conceptual and experimental analysis. Data in this study was entered in spss and so investigate relationship between dependent variable and independent variables in one stage. Also to analysis of relationship between dependent variable and independent variables in each year has used from pearson correlation. Main result of this study is that EARNING QUALITY INDEX only is effective on EARNING PER SHARE RESTATEMENT among independent variables.

Cites

THE RELATIONSHIP BETWEEN EPS RESTATEMENT SIZE AND STOCK RETURN AND P/E RATIO IN TEHRAN STOCK EXCHANGE

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APA: Copy

HEIDARPOOR, FARZANEH, & AZOJI, HASSAN. (2010). INVESTIGATION OF DETERMINATS OF EARNING PER SHARE RESTATEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(6), 115-133. SID. https://sid.ir/paper/198080/en

Vancouver: Copy

HEIDARPOOR FARZANEH, AZOJI HASSAN. INVESTIGATION OF DETERMINATS OF EARNING PER SHARE RESTATEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(6):115-133. Available from: https://sid.ir/paper/198080/en

IEEE: Copy

FARZANEH HEIDARPOOR, and HASSAN AZOJI, “INVESTIGATION OF DETERMINATS OF EARNING PER SHARE RESTATEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 6, pp. 115–133, 2010, [Online]. Available: https://sid.ir/paper/198080/en

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