The relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism

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Mehrvarz hasan barogh Bagher; KHERADYAR SINA; Vatan Prasat Mohamadreza

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Journal Paper

Paper Information

Journal: اقتصاد و بانکداری اسلامی Year:2022 | Volume:11 | Issue:40 Page(s): 113-141

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Information Journal Paper

Title

The relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism

Author(s)

Mehrvarz hasan barogh Bagher | KHERADYAR SINA | Vatan Prasat Mohamadreza | Issue Writer Certificate

Keywords

Revaluated assets

corporate performance

conservatism

companies

Abstract

The most important purpose of a revaluation is to provide information that is close to economic realities, including normal or fair prices, so that different decision-makers can make more informed decisions about the affairs of for-profit entities. The main purpose of this study is to investigate the relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism. The statistical sample of this research is the companies listed on the Tehran Stock Exchange and the data studied in this research include 146 companies from 2009 to 2020. The research method is correlational and post-event and the method of hypothesis testing is correlation and regression testing. The performance indicators used in this study are future cash flows, return on assets and return on equity. Finally, according to the results obtained from the research hypotheses, there is no significant relationship between the value of revalued assets and companies' performance indicators. Conditional conservatism also inversely regulates the relationship between the value of revalued assets and future cash flows.

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APA: Copy

Mehrvarz hasan barogh, Bagher, KHERADYAR, SINA, & Vatan Prasat, Mohamadreza. (2022). The relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism. ISLAMIC ECONOMICS AND BANKING, 11(40 ), 113-141. SID. https://sid.ir/paper/1040709/en

Vancouver: Copy

Mehrvarz hasan barogh Bagher, KHERADYAR SINA, Vatan Prasat Mohamadreza. The relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism. ISLAMIC ECONOMICS AND BANKING[Internet]. 2022;11(40 ):113-141. Available from: https://sid.ir/paper/1040709/en

IEEE: Copy

Bagher Mehrvarz hasan barogh, SINA KHERADYAR, and Mohamadreza Vatan Prasat, “The relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism,” ISLAMIC ECONOMICS AND BANKING, vol. 11, no. 40 , pp. 113–141, 2022, [Online]. Available: https://sid.ir/paper/1040709/en

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