1
Master of Accounting, Department of Accounting, Faculty of Humanities, Islamic Azad University of Tehran, Tehran, Iran
2
Assistant Professor, Department of Accounting, Islamic Azad University of Kashan, Kashan, Iran
Abstract
There figure Prior Period Adjustments in annual financial statement can be influence on relied this matter and some of the body affected by. The purpose of this research is investigating the effect of Prior Period Adjustments on the firm growth has been listed in Tehran stock exchange. This research was conducted on 143 firms that has been listed in Tehran stock exchange during the period 1381 to 1391. This research has the main hypothesis and the main has three subsidiary hypotheses. In order to measuring of the firm growth used three criteria including growth of sales, assets and profitability has been used. The Methodology was applicable and the type of correlation studies. The results of the hypothesis test shows Prior Period Adjustments did not have significant effect on growth. Other findings show that market to book value ratio has a positive and significant relation with all of the growth variables.
Farmahini Farahani,G. and Jabbary,H. (2017). The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange. Accounting and Auditing Research, 9(36), 135-154.
MLA
Farmahini Farahani,G. , and Jabbary,H. . "The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange", Accounting and Auditing Research, 9, 36, 2017, 135-154.
HARVARD
Farmahini Farahani G., Jabbary H. (2017). 'The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange', Accounting and Auditing Research, 9(36), pp. 135-154.
CHICAGO
G. Farmahini Farahani and H. Jabbary, "The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange," Accounting and Auditing Research, 9 36 (2017): 135-154,
VANCOUVER
Farmahini Farahani G., Jabbary H. The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange. Accounting and Auditing Research, 2017; 9(36): 135-154.