PUBLIC OWNERSHIP OF EQUITY AND CONSERVATISM IN FINANCIAL REPORTING

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RAHMANI ALI; GHOLAMZADEH MASOOD

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2010 | Volume:1 | Issue:4 Page(s): 112-129

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Information Journal Paper

Title

PUBLIC OWNERSHIP OF EQUITY AND CONSERVATISM IN FINANCIAL REPORTING

Author(s)

RAHMANI ALI | GHOLAMZADEH MASOOD | Issue Writer Certificate

Keywords

STOCK EXCHANGEQ2

REPORTING QUALITYQ2

CONSERVATISMQ2

DEMAND FOR FINANCIAL REPORTINGQ3

PUBLIC OWNERSHIP OF EQUITYQ3

Abstract

The "demand" hypothesis holds that earnings of listed companies are of higher quality due to the demand by public investors. One of the attributes associated with the notion of financial REPORTING QUALITY is CONSERVATISM. We investigated CONSERVATISM in financial reporting in a sample consisting forty companies, before and after listing in Tehran STOCK EXCHANGE (TSE) during 2003-2009.This paper illustrates the effects of PUBLIC OWNERSHIP OF EQUITY on the extent of CONSERVATISM. We used statistic techniques including T test, wilcoxon and regression to test the hypotheses. The result shows the CONSERVATISM in financial reporting decreased after listing. Therefore, the findings are inconsistent with the demand hypothesis.

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APA: Copy

RAHMANI, ALI, & GHOLAMZADEH, MASOOD. (2010). PUBLIC OWNERSHIP OF EQUITY AND CONSERVATISM IN FINANCIAL REPORTING. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(4), 112-129. SID. https://sid.ir/paper/157321/en

Vancouver: Copy

RAHMANI ALI, GHOLAMZADEH MASOOD. PUBLIC OWNERSHIP OF EQUITY AND CONSERVATISM IN FINANCIAL REPORTING. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2010;1(4):112-129. Available from: https://sid.ir/paper/157321/en

IEEE: Copy

ALI RAHMANI, and MASOOD GHOLAMZADEH, “PUBLIC OWNERSHIP OF EQUITY AND CONSERVATISM IN FINANCIAL REPORTING,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 4, pp. 112–129, 2010, [Online]. Available: https://sid.ir/paper/157321/en

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