EFFECT OF COST STICKINESS ON SYMMETRY TIME PROFIT WITH EMPHASIS ON RELATIONSHIP BETWEEN COST STICKINESS AND CONDITIONAL CONSERVATISM

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SAJADI SEYED HOSEIN; HAJIZADEH SAEED; NIKKAR JAVAD

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2014 | Volume:5 | Issue:16 Page(s): 81-99

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Title

EFFECT OF COST STICKINESS ON SYMMETRY TIME PROFIT WITH EMPHASIS ON RELATIONSHIP BETWEEN COST STICKINESS AND CONDITIONAL CONSERVATISM

Author(s)

SAJADI SEYED HOSEIN | HAJIZADEH SAEED | NIKKAR JAVAD | Issue Writer Certificate

Keywords

COST STICKINESSQ1

CONDITIONAL CONSERVATISMQ2

GOOD NEWSQ2

BAD NEWSQ2

PROFIT ASYMMETRYQ2

Abstract

The aim of this study is to investigate the effect of COST STICKINESS on symmetry time profit, emphasizing on the relationship between COST STICKINESS and CONDITIONAL CONSERVATISM in the company accepted in Tehran Stock Exchange. For this purpose three hypotheses were developed and the data on 120 companies in the Tehran Stock Exchange for the period 1383 to 1390 were analyzed. The regression model of panel data with fixed effects was used for test hypotheses. The results showed that the sticky behavior of cost has impact on the asymmetry relationship between earnings and returns, and caused time asymmetry in earnings recognition. Furthermore, the results showed that in the companies with sticky behavior of costs, earnings reflect negative news more quickly. Also, firms with sticky cost have CONDITIONAL CONSERVATISM more than other companies.

Cites

CORRECTION COST-VOLUME-PROFIT ANALYSIS MODEL BY USING COST STICKINESS AND CONDITIONAL CONSERVATISM

References

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APA: Copy

SAJADI, SEYED HOSEIN, HAJIZADEH, SAEED, & NIKKAR, JAVAD. (2014). EFFECT OF COST STICKINESS ON SYMMETRY TIME PROFIT WITH EMPHASIS ON RELATIONSHIP BETWEEN COST STICKINESS AND CONDITIONAL CONSERVATISM. JOURNAL OF ACCOUNTING KNOWLEDGE, 5(16), 81-99. SID. https://sid.ir/paper/163399/en

Vancouver: Copy

SAJADI SEYED HOSEIN, HAJIZADEH SAEED, NIKKAR JAVAD. EFFECT OF COST STICKINESS ON SYMMETRY TIME PROFIT WITH EMPHASIS ON RELATIONSHIP BETWEEN COST STICKINESS AND CONDITIONAL CONSERVATISM. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2014;5(16):81-99. Available from: https://sid.ir/paper/163399/en

IEEE: Copy

SEYED HOSEIN SAJADI, SAEED HAJIZADEH, and JAVAD NIKKAR, “EFFECT OF COST STICKINESS ON SYMMETRY TIME PROFIT WITH EMPHASIS ON RELATIONSHIP BETWEEN COST STICKINESS AND CONDITIONAL CONSERVATISM,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 5, no. 16, pp. 81–99, 2014, [Online]. Available: https://sid.ir/paper/163399/en

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