A survey of the relationship between accounting information content and auditing view with stock returns in the companies listed in Tehran Stock Exchange

The purpose of this study was to investigate the relationship between the content of accounting information and audit opinion and the return on equity in companies admitted to the Tehran Stock Exchange. To test the hypotheses of a sample survey of 102 companies among the companies admitted to the Tehran Stock Exchange during the period Was selected from 2010 to 1394. Data needed for calculating the research variables have been extracted from Tadbir Pard and 'New Research' databases. The current research is descriptive-correlation research, based on the nature of the data, quantitative research based on Objectives are considered as applied research. The result of the first hypothesis test shows that the audited report has a positive and significant effect on the return on equity. The result of the test of the second hypothesis of the research shows that the audited report has a negative and significant effect on the stock returns. The results of the third hypothesis of the research show that the content of accounting information has a negative and significant effect on stock returns.