An analysis of determinants of going concern audit opinion: Evidence from Tehran Stock Exchange

An analysis of determinants of going concern audit opinion: Evidence from Tehran Stock Exchange

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This paper presents an empirical investigation to find out important factors influencing exchange authorities for keeping firms on Tehran Stock Exchange.The proposed study uses logistic regression technique to study the effects Fabric Wall Hanging of five factors including liquidity, solvability, profitability, cash flow and size of auditing firm.The results of the study show that only solvability is the most important factor according to auditing officials for extending listed firms on this exchange while the effects of other factors, liquidity, capability of meeting commitments, profitability, Wrist Supports cash flow and size of auditing firm, are not statistically significance.