THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND INVESTMENT EFFICIENCY IN TEHRAN STOCK EXCHANGE (TSE)

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MAHMOODABADI H.; MEHTARI Z.

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Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2012 | Volume:3 | Issue:2 (61/3) Page(s): 113-140

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Title

THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND INVESTMENT EFFICIENCY IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

MAHMOODABADI H. | MEHTARI Z. | Issue Writer Certificate

Keywords

CONSERVATISMQ2

OVERINVESTMENTQ2

UNDERINVESTMENTQ3

EFFICIENCYQ1

Abstract

Introduction: The main purpose of this study is to investigate the relationship between accounting CONSERVATISM and investment EFFICIENCY, to inform managers, investors and professional accounting bodies about the good quality of accounting CONSERVATISM as a qualitative characteristic of accounting information. CONSERVATISM is expected (1) to improve the monitoring process over managerial investment decisions, decreasing investment in settings where managers are likely to over-invest, and (2) to facilitate the access to external financing at lower cost, increasing investment in settings where managers are likely to under-invest…

Cites

MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM

References

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APA: Copy

MAHMOODABADI, H., & MEHTARI, Z.. (2012). THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND INVESTMENT EFFICIENCY IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 3(2 (61/3)), 113-140. SID. https://sid.ir/paper/160397/en

Vancouver: Copy

MAHMOODABADI H., MEHTARI Z.. THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND INVESTMENT EFFICIENCY IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2012;3(2 (61/3)):113-140. Available from: https://sid.ir/paper/160397/en

IEEE: Copy

H. MAHMOODABADI, and Z. MEHTARI, “THE ASSOCIATION BETWEEN ACCOUNTING CONSERVATISM AND INVESTMENT EFFICIENCY IN TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 3, no. 2 (61/3), pp. 113–140, 2012, [Online]. Available: https://sid.ir/paper/160397/en

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