INVESTIGATING OF ACCOUNTING EARNING CONSERVATISM AND THE IT'S RELATION WITH THE ACCRUALS IN THE TEHRAN STOCK EXCHANGE

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MEHRANI KAVEH; HALAJ MOHAMMAD; HASANI ABAS

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2009 | Volume:1 | Issue:3 Page(s): 88-107

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Title

INVESTIGATING OF ACCOUNTING EARNING CONSERVATISM AND THE IT'S RELATION WITH THE ACCRUALS IN THE TEHRAN STOCK EXCHANGE

Author(s)

MEHRANI KAVEH | HALAJ MOHAMMAD | HASANI ABAS | Issue Writer Certificate

Keywords

ASYMMETRIC TIMELINESSQ2

CONSERVATISMQ2

EARNINGSQ3

ACCRUALSQ2

CFOQ2

Abstract

Conservatism is interpreted as asymmetric verification in recognizing good news versus bad news in financial statements. Under this interpretation of CONSERVATISM, EARNINGS reflect bad news more quickly than good news. By using firms' stock returns to measure news, the ASYMMETRIC TIMELINESS of recognizing good news and bad news can be examined as a measure of conservative behavior as main question of this research in Iranian capital market. In addition, accrual accounting gives managers a lot of choices for determining earning in different periods. And managers have various choices in time of recognizing gains and losses in accrual accounting system; therefore, it is expected as second question of research that bigger part of the ASYMMETRIC TIMELINESS is effected by ACCRUALS (compared with CFO's). To find answers of the research questions, data of 106 firms in Tehran Stock Exchange during 1997-2006are analyzed by using pooling regression analyze. The results show that EARNINGS are 3.66 times more sensitive to negative than positive stock returns. And about 78 percents of ASYMMETRIC TIMELINESS in EARNINGS are explained by ACCRUALS.

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APA: Copy

MEHRANI, KAVEH, HALAJ, MOHAMMAD, & HASANI, ABAS. (2009). INVESTIGATING OF ACCOUNTING EARNING CONSERVATISM AND THE IT'S RELATION WITH THE ACCRUALS IN THE TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(3), 88-107. SID. https://sid.ir/paper/157382/en

Vancouver: Copy

MEHRANI KAVEH, HALAJ MOHAMMAD, HASANI ABAS. INVESTIGATING OF ACCOUNTING EARNING CONSERVATISM AND THE IT'S RELATION WITH THE ACCRUALS IN THE TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(3):88-107. Available from: https://sid.ir/paper/157382/en

IEEE: Copy

KAVEH MEHRANI, MOHAMMAD HALAJ, and ABAS HASANI, “INVESTIGATING OF ACCOUNTING EARNING CONSERVATISM AND THE IT'S RELATION WITH THE ACCRUALS IN THE TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 3, pp. 88–107, 2009, [Online]. Available: https://sid.ir/paper/157382/en

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