نوع مقاله : مقاله پژوهشی
نویسندگان
1 خیابان اصلاح نژاد،کوچه ۷ شهید بهروح،پشت مسجد امام صادق(ع)،پلاک ۱۱۴،منزل آقای توکلی
2 دانشگاه تربیت مدرس
3 عضو هیات علمی موسسه آموزش عالی فاطمیه شیراز
کلیدواژهها
عنوان مقاله English
نویسندگان English
The main purpose of this study is to investigate the effect of discretionary accruals and auditor opinion type on the annual adjustments of companies listed in Tehran Stock Exchange during the years 2015 to 2019. Discretionary accruals and auditor opinion type as independent variables, annual adjustments as dependent variables, and financial leverage, company size, growth opportunities, and operating cash flow ratio as control variables were considered. The statistical sample of the research includes 159 companies. The research method is a descriptive-correlation type with an applied approach. The data collection method in the theoretical foundations section is the library method, and in the hypothesis testing section, the document analysis method of financial statements is used. In general, the method for testing hypotheses is the method of correlation and multiple regression. The results of the research showed that the discretionary accruals and the auditor opinion type have a direct and significant effect on the annual adjustments. The results related to the control variables showed that company size and growth opportunities have an inverse and significant effect on annual adjustments. The effect of financial leverage on annual adjustments is direct and significant. Finally, the effect of operating cash flow ratio on annual adjustments is not significant.
کلیدواژهها English
