تأثیر تخصص حسابرس بر کیفیت سود و همزمانی قیمت سهام

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

2 دانشجوی دکتری حسابداری، دانشکدۀ مدیریت و حسابداری دانشگاه علامه طباطبائی، تهران، ایران

چکیده

در این پژوهش، افزون‎بر بررسی تأثیر کیفیت سود بر همزمانی قیمت سهام، تأثیر تخصص صنعتی حسابرس بر اثر کیفیت سود بر همزمانی قیمت سهام نیز بررسی شده است. همزمانی قیمت سهام، معیاری نسبی از اطلاعات خاص شرکت در مقایسه با اطلاعات بازار و صنعت است که در قیمت سهام منعکس می­شود. جامعۀ آماری این پژوهش، کلیۀ شرکت­های پذیرفته‎شده در بورس اوراق بهادار تهران و فرابورس ایران در نظر گرفته شده است. برای اجرای پژوهش، اطلاعات 87 شرکت پذیرفته‎شده در بورس اوراق بهادار و فرابورس ایران به‎عنوان نمونۀ آماری بررسی شد. با استفاده از الگوی رگرسیون چندمتغیره و داده­های ترکیبی، به تجزیه و تحلیل اطلاعات و آزمون فرضیه‎ها پرداخته شد. یافته­های پژو هش نشان می­دهد کیفیت سود، تأثیر منفی و معناداری بر همزمانی قیمت سهام می‎گذارد و تخصص صنعتی حسابرس به‎عنوان متغیر تعدیل‎کننده، اثر آن را تقویت می­کند. به بیانی دیگر، اثر تعاملی تخصص حسابرس با کیفیت سود موجب کاهش همزمانی قیمت سهام می­شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity

نویسندگان [English]

  • Ali Ebrahimi Kordlar 1
  • MUSA JAVANI GHALANDARI 2
1 professor
2 STUDENT
چکیده [English]

In this study, we examine the effect of earnings quality on stock price synchronicity; Moreover the effect of auditor industry expertise on the effect of earnings quality on stock price synchronicity has been investigated. Stock price synchronicity is a relative measure of firm-specific information versus industry and market-wide information which have been impounded in stock price. The statistical population of study include firms listed in Tehran stock exchange and over the counter of Iran. In order to do the research, the information of 87 publicly-held companies listed in Tehran Stock Exchange and over the counter of Iran were examined as the statistical sample, by using the multivariate regression model and panel data, the analysis was done and hypothesis tested. The result of the study shows that earnings quality has significantly negative effect on stock price synchronicity and auditor industry expertise as a moderating variable intensifying earnings quality effect. In other words, auditor industry expertise via its interaction with earnings quality decreases stock price synchronicity.

کلیدواژه‌ها [English]

  • auditor industry expertise
  • Earnings Quality
  • Audit Quality
  • stock price synchronicity
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