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Investigating the impact of the financial statement verification triangle on earnings response coefficient in the Tehran Stock Exchange | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 10، دوره 14، شماره 6، شهریور 2023، صفحه 119-129 اصل مقاله (357.44 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.28287.3852 | ||
| نویسندگان | ||
| Mohammad Varei1؛ Ataollah Mohammadi Malgharni* 1؛ Safyar Amini2؛ Adel Fatemi3 | ||
| 1Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran | ||
| 2Department of Economics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran | ||
| 3Department of Statistics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran | ||
| تاریخ دریافت: 14 خرداد 1401، تاریخ بازنگری: 18 شهریور 1401، تاریخ پذیرش: 21 شهریور 1401 | ||
| چکیده | ||
| Studying the triangle impact of financial statements (financial manager, CEO, and auditor) on earnings response coefficient (ERC), based on economic aspects of information, financial reporting, and accounting system play a vital role in the capital market. So, the present research is an applied, methodological and causal study that aims to investigate the effect of the triangle of financial statement approval on ERC in the Tehran Stock Exchange. The statistical population was composed of the companies listed on the Tehran Stock Exchange out of which 166 companies were selected by the systematic sampling method. The time frame is from 2016 to 2020. This study used a panel data model to investigate the relationship of the triangle sides with ERC and their relationship with ERC in poor accounting conditions. The results showed that any changes in each of the triable sides had a significant effect on ERC. The single, dual, and triple substitution in the confirmation triangle significantly reduced the year-end ERC, and compared to the three replacement sizes, the sum of ERC for dual substitution was greater than that for single and triple substitution. Also, variations in each of the triangle sides under poor accounting conditions had a significant effect on ERC. The single substitution in the confirmation triangle increased ERC, but the dual substitution reduced ERC significantly, but the impact of the triple substitution was not significant. | ||
| کلیدواژهها | ||
| Financial Statement Verification Triangle؛ Earnings Response Coefficient؛ Panel Data؛ Tehran Stock Exchange | ||
| مراجع | ||
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