THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT

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HASSAS YEGANEH Y.; GHASEMI M.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:12 | Issue:42 Page(s): 21-39

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Information Journal Paper

Title

THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT

Author(s)

HASSAS YEGANEH Y. | GHASEMI M. | Issue Writer Certificate

Keywords

AUDITING REPORTQ2

PROVISIONSQ4

SPOCK PRICEQ2

TEHRAN STOCK EXCHANGEQ2

Abstract

In spite of unanimity on the necessity to evaluate the information provided by management by competent and independent persons, different discussions have been always stipulated in respect of the effects and influences of AUDITING REPORT on the process of decision making by users. This research, on the basis of plan and test of four hypotheses, reviews of PROVISIONS deficit pointed out in AUDITING REPORT as well as the effect of the disclosure of its amount on the decisions of investors and experts. Statistical society of this research is limited to the companies admitted in TEHRAN STOCK EXCHANGE and Negotiable Papers Organization for the first and second hypotheses; but, for the third and fourth include hypotheses, three groups of experts of stock exchange organization of Tehran they are the expert of correspondent companies and investors in the companies admitted in stock-exchange organization shall. The findings of this research indicate that changing the number of the clauses of AUDITING REPORT on the deficit of the company's PROVISIONS does not have any significant influence on the price of its shares. However, the changes in the amount of PROVISIONS deficit pointed out in AUDITING REPORT will have significant effect on the shares price. Although, a significant difference between the average of shares price proposed by the groups aware and unaware of tax PROVISIONS deficit was observed in the group of the experts and correspondents of TEHRAN STOCK EXCHANGE and negotiable papers organization, no significant difference is visible between the average of shares price proposed by each of the groups aware and unaware of this deficit in the group of investors.

Cites

AGENCY COSTS & INDEPENDENT AUDIT SERVICES PRICING

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APA: Copy

HASSAS YEGANEH, Y., & GHASEMI, M.. (2006). THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(42), 21-39. SID. https://sid.ir/paper/8077/en

Vancouver: Copy

HASSAS YEGANEH Y., GHASEMI M.. THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;12(42):21-39. Available from: https://sid.ir/paper/8077/en

IEEE: Copy

Y. HASSAS YEGANEH, and M. GHASEMI, “THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 42, pp. 21–39, 2006, [Online]. Available: https://sid.ir/paper/8077/en

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