Analysis of Net Profit and Cash Flow to Share Price Through Auditor Quality
نویسندگان
چکیده
The design of this research Net profit in financial statements is one the company's performances to get more value from investors. also tools measure income and costs a company. cash flow aim report both inflows outflows. statement provides information on receipts payments during given period, variable flows used, namely operating activities, investment activities financing activities. Share price fickle or fluctuating all time. In order be trusted by wearer investor, it necessary for auditors bridge needs users providers. role very important bridging between interests investors company as user provider statements. Research methods used findings study are known that each X has direct significant effect variables Y Z. Variable Z quality not an intervening mediator relationship Y.
منابع مشابه
Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size
This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...
متن کاملconstruction and validation of translation metacognitive strategy questionnaire and its application to translation quality
like any other learning activity, translation is a problem solving activity which involves executing parallel cognitive processes. the ability to think about these higher processes, plan, organize, monitor and evaluate the most influential executive cognitive processes is what flavell (1975) called “metacognition” which encompasses raising awareness of mental processes as well as using effectiv...
The Effects of Accruals and Cash Flow Anomalies on Net Profit and Abnormal Stock Returns in Accepted Companies in Tehran Securities Exchange
Reliability and efficacy of accruals and cash flows which are among the most important factors affecting dividend deviation have always been in question and subject to anomalies. The presence of these anomalies in accruals and cash flows and its effect on future returns and the consequences that they can have in country’s investments are the main motives to choose this issue for the current stu...
متن کاملNet Present Value of Cash Flows in Single Machine and Flow Shop Scheduling Problems
While a great portion of the scheduling literature focuses on time-based criteria, the most important goal of management is maximizing the profitability of the firm. In this paper, the net preset value criterion is studied taking account of linear time-dependent cash flows in single machine and flow shop scheduling problems. First, a heuristic method is presented for the single machine scheduli...
متن کاملHorizontal mergers with synergies: first-price vs. profit-share auction
Speaker: Prof. Dr. Urs Schweizer. Department of Economics University of Bonn D-53113 Bonn, Phone: +49(0228)739220 Fax: +49(0228)739221 *University of Bonn, Department of Economics, BWL II, Adenauerallee 24-42, D-53113 Bonn, Germany, Email: [email protected] **Shanghai University of Finance and Economics, School of Economics, Guoding Road 777, 200433 Shanghai, China, Email: cuihongf@mail....
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Integrated Journal of Business and Economics
سال: 2021
ISSN: ['2549-5933', '2549-3280']
DOI: https://doi.org/10.33019/ijbe.v5i3.351