A comparative study of the impact of audited and non-audited earning on the stock value by considering the information asymmetry

The purpose of this study, in the first step is to compare the information content of audited and non-audited earning, in the relation with changes in stock value. In The second step is to examine the effect of the information asymmetry on the information content of the audit and non-audit earning.The statistical population of the study is listed firms in Tehran Stock Exchange. Based on applied criteria for selecting the sample, 214 firms selected over the period of 2 years from 1391 to 1392. To collect data was used of libraries method and for analyzing data was used of the regression analysis.The results indicate that the audit and non-audit earning has a significant positive impact on stock value. Also the findings, Implies that audited earning has more information content than non-audit earning. Other evidence also shows that information asymmetry has a moderator for relationship between the audit and non-audit earning with changes in the stock value.