ASYMMETRIC TIMELINESS OF EARNINGS: CONSERVATISM OR STICKY COSTS?

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HAGHIGHAT H.; TAVASSOLI S.M.

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Paper Information

Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:4 (26) Page(s): 73-86

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Title

ASYMMETRIC TIMELINESS OF EARNINGS: CONSERVATISM OR STICKY COSTS?

Author(s)

HAGHIGHAT H. | TAVASSOLI S.M. | Issue Writer Certificate

Keywords

CONDITIONAL CONSERVATISMQ2

STICKY COSTQ2

COST BEHAVIORQ2

STOCK RETURNQ2

Abstract

The purpose of this study is to investigate the relationship between earnings response to conservatism and STICKY COST. Conservatism leads to asymmetric relation between earnings and STOCK RETURNs. In others word, Timely recognition of losses in case of bad news (negative STOCK RETURNs) and undesirable, and not recognition of eraningsin in case of good news (positive STOCK RETURNs) and desirable called CONDITIONAL CONSERVATISM. while Cost stickiness denotes the asymmetric response of costs to increases and decreases in sales. In empirical tests, cost stickiness could be mistaken for CONDITIONAL CONSERVATISM. so, it is possible in estimating CONDITIONAL CONSERVATISM without considering the potentional effect of STICKY COST, the degree of consedrvatism overestimate. For this end, multiple regression models for combined data was estimated. The Data was gathered from 78 manufacturing firm (730 observations), accepted in Tehran Stock Exchange during 1381-1390. The results indicate In addition conservatism, STICKY COSTs leads to asymmetric timliness of earnings.

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APA: Copy

HAGHIGHAT, H., & TAVASSOLI, S.M.. (2015). ASYMMETRIC TIMELINESS OF EARNINGS: CONSERVATISM OR STICKY COSTS?. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(4 (26) ), 73-86. SID. https://sid.ir/paper/155162/en

Vancouver: Copy

HAGHIGHAT H., TAVASSOLI S.M.. ASYMMETRIC TIMELINESS OF EARNINGS: CONSERVATISM OR STICKY COSTS?. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(4 (26) ):73-86. Available from: https://sid.ir/paper/155162/en

IEEE: Copy

H. HAGHIGHAT, and S.M. TAVASSOLI, “ASYMMETRIC TIMELINESS OF EARNINGS: CONSERVATISM OR STICKY COSTS?,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 4 (26) , pp. 73–86, 2015, [Online]. Available: https://sid.ir/paper/155162/en

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