,sama technical and vocatinal training college,islamic azad university,isfahan branch,khorasgan,iran
Abstract: (496 Views)
Earning persistence is one of the qualitative characteristics of earnings accounting. Which is based on accounting information. Earning persistence is an indicator that helps investors to predict the future profits and cash flow of the company. The quality of the audit can affect the pricing and persistence of accruals and cash flows. Hence the main purpose of this article Investigating the effect of audit qualityon persistence and Pricing of normal and Abnormal Components of Earnings Accruals and cash. The statistical population of this research is the companies accepted in Tehran Stock Exchange. And the statistical sample included data from 124 companies for the 9-year period of 2010-2018. Sampling method was a systematic method of elimination. The method used to estimate the pattern of the regression model with the combined data of the vald test and Mishkin test. The results of the study showed that cash flow changes in companies with high quality audit than the Accruals in companies with high quality audit are more persistence. also Normal accruals are more persistence in high-quality audit companies than Abnormal accruals in high-quality audit companies. And the market does Pricing accruals in high-quality auditing companies compared to cash items in high quality audit companies. However, the market does not Pricing abnormal accruals on companies with high quality auditing compared to normal accruals in companies with high audit quality.
rahimi dastjerdi M, khodami pour A. Investigating the effect of audit qualityon persistence and Pricing of normal and Abnormal Components of Earnings Accruals and cash. audit knowledge 2020; 20 (80) :25-58 URL: http://danesh.dmk.ir/article-1-2120-en.html