The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange
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 o...
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| Format: | Article |
| Language: | English |
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Iran Finance Association
2020-04-01
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| Series: | Iranian Journal of Finance |
| Subjects: | |
| Online Access: | https://www.ijfifsa.ir/article_118449_b6433a50770c2d9b499b1c14676d6e9f.pdf |
| _version_ | 1811215708457009152 |
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| author | Javad Forouzandeh Naser Izadinia Saeed Daei-Karimzadeh |
| author_facet | Javad Forouzandeh Naser Izadinia Saeed Daei-Karimzadeh |
| author_sort | Javad Forouzandeh |
| collection | DOAJ |
| description | 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 2011 to 2018 and the sample consists of 107 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. |
| first_indexed | 2024-04-12T06:28:05Z |
| format | Article |
| id | doaj.art-5e2fc8ab05fd4549876d26490d60bf99 |
| institution | Directory Open Access Journal |
| issn | 2676-6337 2676-6345 |
| language | English |
| last_indexed | 2024-04-12T06:28:05Z |
| publishDate | 2020-04-01 |
| publisher | Iran Finance Association |
| record_format | Article |
| series | Iranian Journal of Finance |
| spelling | doaj.art-5e2fc8ab05fd4549876d26490d60bf992022-12-22T03:44:06ZengIran Finance AssociationIranian Journal of Finance2676-63372676-63452020-04-01429710610.22034/ijf.2020.222017.1111118449The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock ExchangeJavad Forouzandeh0Naser Izadinia1Saeed Daei-Karimzadeh2Assistant Prof., Department of Accounting, Dolatabad Branch, Islamic Azad University, Isfahan, Iran.Associate Prof., Department of Accounting, University of Isfahan, Isfahan, Iran.Associate Prof., Department of Accounting, Isfahan (khorasgan) Branch, Islamic Azad University, Isfahan, Iran.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 2011 to 2018 and the sample consists of 107 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.https://www.ijfifsa.ir/article_118449_b6433a50770c2d9b499b1c14676d6e9f.pdfaudit report typeaudit report paragraphsexplanatory paragraphsfinancial distress |
| spellingShingle | Javad Forouzandeh Naser Izadinia Saeed Daei-Karimzadeh The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange Iranian Journal of Finance audit report type audit report paragraphs explanatory paragraphs financial distress |
| title | The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange |
| title_full | The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange |
| title_fullStr | The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange |
| title_full_unstemmed | The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange |
| title_short | The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange |
| title_sort | effect of audit report type and audit report paragraphs on financial distress among firms listed on the tehran stock exchange |
| topic | audit report type audit report paragraphs explanatory paragraphs financial distress |
| url | https://www.ijfifsa.ir/article_118449_b6433a50770c2d9b499b1c14676d6e9f.pdf |
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