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  • 标题:The Impact of the Opinions of the Independent Auditors on the Investor Decisions in Banking Sector: An Empirical Study on the Banks Operating in Turkey
  • 本地全文:下载
  • 作者:Basak Erdem Rena ; Basak Erdem Rena ; Elif Guneren Genc
  • 期刊名称:Accounting and Finance Research
  • 印刷版ISSN:1927-5986
  • 电子版ISSN:1927-5994
  • 出版年度:2016
  • 卷号:5
  • 期号:1
  • DOI:10.5430/afr.v5n1p157
  • 语种:English
  • 出版社:Sciedu Press
  • 摘要:The opinion of the independent audit has significant importance in decreasing the information risk and increasing the reliability of the information submitted in the financial tables that form the basis of the decisions reached by financial information users. This study is focused on at which degree the individual and institutional investors with whom the banks are in trading relationship is be affected by the opinions of the auditors given as a result of an independent audit. Whether the deposits imbursed by the people and institutions to the banks as the processes reflecting the trading relations of the banks, the credits they get and the total assets that are affected depending on them, net interest income, trading profit/loss and net profit/loss items and the prices of equity share are affected from these opinions has been examined in the study, The scope of data includes activities of 10 different banks operating in Turkey between the years 2006-2014 have been examined and dynamic panel data model has been used. In the study, it is shown that the independent audit report opinions reinforce the investor decision in the same direction based on given variables.
  • 关键词:Audit opinion;Dynamic panel;Banks
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