List of Articles تجدید ارائه سود

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  1 - The Relationship between EPS Restatement Size and Stock Return and P/E Ratio in Tehran Stock Exchange
  Ghasem blue Shahin Ahmadi
  This study investigates the relationship between EPS restatement size and stock return and P/E ratio from one hand and the difference between P/E ratios of two groups of companies with restated and without restated earnings. Restated earnings are an index determining th More

  This study investigates the relationship between EPS restatement size and stock return and P/E ratio from one hand and the difference between P/E ratios of two groups of companies with restated and without restated earnings. Restated earnings are an index determining the precision and accuracy of information presented during past periods. Investigating a sample of 70 registered companies in Tehran stock exchange and using regression method, we concluded that there is no significant relationship between EPS restatement size and P/E ratios, but there is a significant relationship between EPS restatement size and earnings return. We also concluded that there is significant difference between companies with and without EPS restatement. Manuscript profile
• Open Access Article
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  2 - The Effect of Investor Sentiment on the Market Reactions to Earnings Restatements
  Neda rostami donya ahadiyan
  10.30486/fbra.2021.1931950.1008
  Investors' sentiment often stem from held mental beliefs or information unrelated to stock value and can lead to extreme or low reactions to good or bad news, fanatical expectations such as speculative tendencies and optimistic or pessimistic optimism. Meanwhile, restat More

  Investors' sentiment often stem from held mental beliefs or information unrelated to stock value and can lead to extreme or low reactions to good or bad news, fanatical expectations such as speculative tendencies and optimistic or pessimistic optimism. Meanwhile, restatement of financial statements may be one of the factors affecting the sentiment of investors. The purpose of the present study is to investigate the effect of investors’ sentiment on the market reactions to earnings restatements. The statistical sample consists of 119 companies listed on the Tehran Stock Exchange in the period 2012 to 2020. The results show that the willingness of investors has a significant effect on the market reaction to the earnings restatement. The results also show that the high investor sentiment, both in the presence of restatement and non-restatement, has a positive effect on market reaction, but in the presence of restatement, the effect of high investor sentiment on market reaction is less. Another result of the research indicates that the low investor sentiment has a negative effect on the market reaction in the presence of a restatement and a positive effect when there is not restatement. Therefore, it can be said that the restatement is effective on the impact of low investor sentiment on the market reaction. Manuscript profile
• Open Access Article
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  3 - بررسی عوامل موثر بر تجدید ارائه سود هر سهم
  فرزانه حیدر پور حسن ازوجی
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