Introduction: There are two types of earnings management: efficient and opportunistic. Earnings management is efficient if managers use their discretion to communicate private information about firm profitability, while it is opportunistic if managers use their discretion to maximize their utility, thereby garbling earnings...

AbstractIn the present study, the researcher uses meta-analysis to investigate how the SIZE of the COMPANY affects the accuracy of earnings forecasting. In the first step, referring to the available domestic and foreign scientific and research databases, the keywords of COMPANY SIZE and accuracy of earnings forecasting and meta-analysis method were searched and a number of articles in Persian and English from 2010 to 2021 about this relationship were found. In the next step, in order to calculate the SIZE of the study effect, the researcher first standardizes all the results of the articles and identifies them so that they can be compared and combined. The results of the present study using the statistical combination of the results of previous studies in the field of examining the effect of COMPANY SIZE on the accuracy of earnings forecasting showed that the fixed effects model is valid and significant and states that COMPANY SIZE has a significant effect on the accuracy of earnings forecasting. Also, tests of homogeneity of research showed that the studies of the present study are completely homogeneous

Timeliness is one of the important qualitative attributes of financial statement. Timeliness requires that information should be made available to financial statement users as rapidly as possible. It has been argued that the shorter the time between the end of the Accounting year and publication date. The more benefit can be derived from the Audited annual reports. The longer the period between year end and publication of the annual report the higher the chances that the information will be leaked to some interested users. The objectives of this study are to investigate the association between SIZE, age, debt- equity ratio, profitability, audit opinion and audit delay. The sample comprises Production COMPANY listed in Tehran stock Exchange during the period 1377-1385. The result of testing the hypotheses of the study proved to be significantly associated between Audit delay and SIZE, age, debt- equity ratio, profitability and audit opinion.

The purpose of this study was to investigate the effect of knowledge level and COMPANY SIZE on the relationship between auditor engagement and audit quality in companies listed on the Tehran Stock Exchange.The speciial scope of this research was the companies listed on the T.S.E and the time domain was between 1390 and 1397.The occupation of the independent variable auditor and the audit quality of the dependent variable were considered.The present study is in the category of applied research,The method of the present study is descriptive research in terms of nature and in terms of method is also considered in the category of correlational research.the library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method,132 companies were selected as a statistical sample.Descriptive and inferential statistics have been used to describe and summarize the collected data.In order to analyze the data, first the variance heterogeneity pre-tests F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses.The results showed that there is a significant relationship between auditor engagement and audit quality; In addition, the auditor's level of knowledge and COMPANY SIZE moderate the relationship between the auditor's preoccupation and audit quality.The results obtained are consistent with the documents mentioned in the theoretical framework of research and financial literature

Introduction: Investment is one of the fundamental and crucial elements in the process of economical development of any countries. Stock markets as the symbol of investing fluctuate due to economical changes. Investing managers, managers and other people exchange their stock and other properties in this market. In order to sustain their funds and gain more profits these investors need to scrutinize factors affecting these markets under different economical situations. They try to invest their properties to gain the most profits and the least risk....

The present research aims to conduct meta-analysis of the effect of information disclosure on market reaction. In order to integrate the results of different researches and identify the determinants of relations between information disclosure and market reaction, we used meta-analysis methodology as a quantitative statistical method. To perform the meta-analysis method, the scientific magazines all over the world (the published papers relating the research variables from 1990 to 2020) were identified and gathered as statistical population and. As a result, 86 studies were analyzed using systematic removal. The results of the relating studies published during this period indicate that most of these studies are heterogeneous. By classifying these studies based on different measurement criteria of information disclosure and market reaction and also by calculating the intragroup statistics along with identifying the factor of this heterogeneity, we found that these diverse measurement criteria used in the mentioned studies are considered as contradiction factors in research results. We also found that there is no meaningful relation between Non-financial information component, COMPANY cycle, type of industry and COMPANY SIZE with market reaction whereas there is a meaningful relation between financial information and market reaction.