THE EFFECT OF CHANGES IN RESIDUAL INCOME AND AUDITOR'S TENURE ON CHANGES IN STOCK MARKET VALUE

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JAHANSHAD AZITA; AVAZPOUR SHIMA

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:21 Page(s): 173-205

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Information Journal Paper

Title

THE EFFECT OF CHANGES IN RESIDUAL INCOME AND AUDITOR'S TENURE ON CHANGES IN STOCK MARKET VALUE

Author(s)

JAHANSHAD AZITA | AVAZPOUR SHIMA | Issue Writer Certificate

Keywords

CHANGES IN RESIDUAL INCOME PER SHAREQ2

AUDITOR TENUREQ2

CHANGES IN MARKET VALUE PER SHAREQ2

Abstract

Since Investors' decisions are influenced by profitability, and also market value of the company can be affected by profitability, this study investigates the relationship betweenprofitabilityandmarket value, andalsothefactors Such as auditor's tenure are discussed thatmayaffectthisrelationship. The increase in auditor's tenure can cause a kind of relationship between the auditor and the manager, and as a result a decrease in the auditor's independence, and an increase in providing false financial statements. This research extended Ohlson's model (1995) by adding the auditor's tenure variable. By studying 162companies listed inTehran Stock Exchangeduring the years1386 to 1389 andusingmultiple linearregression analysis, the resultsindicatethe existence ofa directand significantrelationship betweenchanges inresidual incomeper shareandchanges inmarket valueper shareanda direct and Significant relationship between CHANGES IN RESIDUAL INCOME PER SHARE, auditor's tenure, and changes in the market value per share.

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APA: Copy

JAHANSHAD, AZITA, & AVAZPOUR, SHIMA. (2014). THE EFFECT OF CHANGES IN RESIDUAL INCOME AND AUDITOR'S TENURE ON CHANGES IN STOCK MARKET VALUE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(21), 173-205. SID. https://sid.ir/paper/198275/en

Vancouver: Copy

JAHANSHAD AZITA, AVAZPOUR SHIMA. THE EFFECT OF CHANGES IN RESIDUAL INCOME AND AUDITOR'S TENURE ON CHANGES IN STOCK MARKET VALUE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(21):173-205. Available from: https://sid.ir/paper/198275/en

IEEE: Copy

AZITA JAHANSHAD, and SHIMA AVAZPOUR, “THE EFFECT OF CHANGES IN RESIDUAL INCOME AND AUDITOR'S TENURE ON CHANGES IN STOCK MARKET VALUE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 21, pp. 173–205, 2014, [Online]. Available: https://sid.ir/paper/198275/en

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