The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange
Publish place: Iranian Journal of Finance، Vol: 4، Issue: 2
Publish Year: 1399
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFIFSA-4-2_006
تاریخ نمایه سازی: 24 فروردین 1401
Abstract:
Considerable researches have been devoted to predicting financial distress by using financial ratios and there is a little knowledge about this issue and how report paragraphs and information may contribute to predict companies’ insolvency. The major purpose of this study is to explore the effects of audit report types, pre-opinion paragraphs, special emphasis paragraphs, and other explanatory paragraphs on financial distress among firms listed on the Tehran Stock Exchange. The research period is from ۲۰۱۱ to ۲۰۱۸ and the sample consists of ۱۰۷ firms which are selected using a purposeful sampling method. Results of multiple regression analysis shows there is not any significant association between audit report type, the number of pre-opinion paragraphs, special emphasis paragraphs and other explanatory paragraphs with financial distress.
Authors
Javad Forouzandeh
Assistant Prof., Department of Accounting, Dolatabad Branch, Islamic Azad University, Isfahan, Iran.
Naser Izadinia
Associate Prof., Department of Accounting, University of Isfahan, Isfahan, Iran.
Saeed Daei-Karimzadeh
Associate Prof., Department of Accounting, Isfahan (khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
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