The relationship auditors’ opinion with earning response coefficient and earning forecast

Today, due to the expansion of economic activity, development of financial markets and stimulate investment in capital markets Especially Stock Exchange by natural and legal persons, The most important tool to make the right decisionsand gain expected and optimum use of financial resources, access to accurate and timely information and analysis is the most accurate and realistic. Users of financial information, including information that their decisions areconsidered Information related to corporate profits. Leading research aims to investigate the relationship between the auditor s opinion with a response rate of profit and its profit forecast error. With selecting a sample of 209 view (year/company) for 110 companies of listed companies in Tehran Stock Exchange during the years 5919 to 5919; andwith the help of statistical tests of hypotheses were tested. The results indicate that the auditor s opinion is associated with response coefficient profit and profit forecast error.

Keywords:

auditor s opinion , earnings forecast , Stock Exchange Companies , earnings response coefficient