Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES   SEPTEMBER 2010 , Volume 2 , Number 6; Page(s) 115 To 133.
 
Paper: 

INVESTIGATION OF DETERMINATS OF EARNING PER SHARE RESTATEMENT

 
 
Author(s):  HEIDARPOOR FARZANEH, AZOJI HASSAN
 
* 
 
Abstract: 

This study has investigated the determinats of earning per share restatement in listed companies in Tehran securities exchange during 1380 to 1386. relationship between dependent variable ( difference of restated earnings per share and unrestated earning per share) and independent variables: firm size, sale growth, financial leverage, return on assets, accounting conservatism index, earning quality index, change of auditor and cash flow operating _ to _ income ratio has analysed. Objective of this study is finding the factors that are effective on earning per share restatement. Research method in this study is correlation. In this research investigated effect of independent variables on dependent variable. The progress is including conceptual and experimental analysis. Data in this study was entered in spss and so investigate relationship between dependent variable and independent variables in one stage. Also to analysis of relationship between dependent variable and independent variables in each year has used from pearson correlation. Main result of this study is that earning quality index only is effective on earning per share restatement among independent variables.

 
Keyword(s): EARNING PER SHARE RESTATEMENT, ACCOUNTING CONSERVATISM, EARNING QUALITY INDEX, CHANGE OF AUDITOR, FINANCIAL LEVERAGE
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 84
 
Latest on Blog
Enter SID Blog