文章基本信息

标题：The Effect of Auditors Opinions on Shares Prices and Returns in Tehran Stock Exchange
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作者：Anvarkhatibi Saeid ; Mohammadreza Safashur ; Jamal Mohammadi 等
期刊名称：Research Journal of Management Sciences
电子版ISSN：2319-1171
出版年度：2012
卷号：1
期号：1
页码：23-27
语种：English
出版社：International Science Community Association
摘要：The purpose of this study is investigate the effect of auditor's opinions on shares prices and returns in Tehran Stock Exchange. This study conducted about companies in Tehran Stock Exchange during the period 2002-2008.For to do the investigate opinion classified in two groups, and to be discussed two hypothesis. In this research two test named-Test and Man-Whiteny have been used. Present result of these research shows, in confidence interval 95% there is no significant relationship between auditor's opinion and share prices. Present result of these research shows, in confidence interval 95% there is no significant relationship between auditor's opinion and share returns. Generally the results of this study shows, the both of hypothesizes be rejected and there is no significant effect of the auditors opinion on share prices and returns in Tehran Stock Exchange. Originally, that is, no information content of the audit opinion in decision making.