Resumen de The relationship auditor’ s opinion with earning response coefficient and earning forecast
Seyed Abolfazl Borhani Sabzeva, Mohammad Reza Shoorvarzy
Today, due to the expansion of economic activity, development of financial markets and stimulate investment in capital markets Especially Stock Exchange by natural and legal persons, The most important tool to make the right decisions and gain expected and optimum use of financial resources, access to accurate and timely information and analysis is the most accurate and realistic. Users of financial information, including information that their decisions are considered Information related to corporate profits. Leading research aims to investigate the relationship between the auditor's opinion with a response rate of profit and its profit forecast error. With selecting a sample of 590 view (year/company) for 118 companies of listed companies in Tehran Stock Exchange during the years 2010 to 2014; and with the help of statistical tests of hypotheses were tested. The results indicate that the auditor's opinion is associated with response coefficient profit and profit forecast error.
