Study of effects of accounting conservative on earnings sustainability and earnings valuation in Tehran Stock Exchange-IRAN
- سال انتشار: 1394
- محل انتشار: دومین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد و حسابداری
- کد COI اختصاصی: MRMEA02_354
- زبان مقاله: انگلیسی
- تعداد مشاهده: 830
نویسندگان
Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Seyed Mirbakhsh Kamrani Mosavi
Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Department of IT, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
چکیده
Present research is aimed at demonstrating effects of conservative accounting on sustainability and valuation of earning. To this end, such a role is studied using information on companies listed in Tehran Stock Exchange(TSE), Iran, during 1388(2009)-1392(2013).Considering statistical results form E views software, model of constant and stochastic effects, unit square roof test, and accumulation test, it is known that accounting conservative has a significantly positive effects on earnings sustainability and valuation and that suchrelationships and recognition can influence managers' decision-making and finance practices.کلیدواژه ها
Conservatism, Earnings sustainability, Earnings valuationمقالات مرتبط جدید
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