Study about fair value accounting of non-current asset and audit fees in accepted companies in Tehran stock exchange (TSE)

Authors

  • Hilda Shamsaddini
  • Mozhgan Amiri

Keywords:

accounting fair value, revaluation of assets, revaluation of assets in ascending state, periodicity of revaluation of assets, audit fees

Abstract

The purpose of study of this survey is to investigate fair value accounting of non-current asset and audit fees in accepted companies in Tehran stock exchange (TSE). Independent variables of this survey are revaluation of assets, revaluation of assets in ascending state and periodicity of revaluation of assets, and dependent variable is the audit fees. Sample, containing 114 accepted companies in Tehran stock exchange (TSE) from 2008 to 2014 and software used for statistic analyze is Sata 12. Hypotheses have been tested based on linear regression exam. Based on results of the hypotheses exam, the first hypothesis, second and third one indicate that revaluation of assets and periodicity and growth of that has a positive relation with audit fees in Tehran stock exchange (TSE)

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Published

2017-12-30

Issue

Vol. 4 No. 2 (2017)

Section

Articles

How to Cite

Shamsaddini, H., & Amiri, M. (2017). Study about fair value accounting of non-current asset and audit fees in accepted companies in Tehran stock exchange (TSE). International Academic Journal of Accounting and Financial Management, 4(2), 65-70. https://iaiest.com/iaj/index.php/IAJAFM/article/view/IAJAFM1710016