List of Articles تغییرات سود باقیمانده هر سهم

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  1 - The impact of changes in the residual income and the auditor's term of office
  آزیتا Jahanshad SH Avazpur
  The Effect of Changes in Residual Income and Auditor's Tenure on Changes in Stock Market Value Azita Jahanshad Shima Avazpour (Received: 05/Jun/2014; Accepted: 08/Mar/2014) Abstract Since Investors' decisions are influenced by profitability, and also market value of the More

  The Effect of Changes in Residual Income and Auditor's Tenure on Changes in Stock Market Value Azita Jahanshad Shima Avazpour (Received: 05/Jun/2014; Accepted: 08/Mar/2014) 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. Key Words: Changes in Residual Income Per Share, Auditor Tenure, Changes in Market Value per Share. Manuscript profile