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Information Journal Paper

Title

THE EFFECT OF FINANCIAL EXPERTISE OF MEMBERS OF AUDITING COMMITTEE ON THE FORECASTED EARNINGS PROPERTIES

Pages

 Start Page 1 | End Page 17

Abstract

 One of the important roles of financial accounting information is help to financial statement users in forming expectations about the firms future earnings. In addition, in order to increase the quality of financial reporting improving corporate governance is undeniable. Auditing committee is one of the main elements of Corporate governance. Conception and knowledge of experienced members of auditing committee can increase the value of financial reporting and auditing of the firm.The study investigates the relationship between the FINANCIAL EXPERTISE of auditing committee members and characteristics of the forecasted earnings per share by management. In this research, the data of 95 accepted companies in Tehran Stock Exchange which have auditing committee are collected in 2013, And hypotheses are tested using regression coefficients. Evidences show that there is a significant and positive relationship between FINANCIAL EXPERTISE of members of Auditing committee and accuracy of forecasted earning. In other words the presence of financial experts in auditing committee quality of financial reporting raises and more reliable information will be given to the management and forecasting earning will be done with more caution accuracy. The results Also show that the FINANCIAL EXPERTISE of members of auditing committee has negative and significant relationship with earning forecasts dispersion.

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