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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND RISK OF STOCK PRICE CRASH IN INFORMATION ASYMMETRY CONDITION IN TEHRAN STOCK EXCHANGE

Pages

  141-162

Abstract

 The aim of this study is to examine the effect of accounting CONSERVATISM on the RISK OF STOCK PRICE CRASH in INFORMATION ASYMMETRY condition in the Tehran Stock Exchange, TSE. The sample takes into account 124 companies accepted in the TSE in the period 2007 to 2011. To measure CONSERVATISM, the index of Khan and Watts (2009) was used, and to evaluate the RISK OF STOCK PRICE CRASH, a multivariable regression model was used. The required tests of hypotheses were carried out by logistic regression models. This research was an after-event study, and the conclusion came from observed data analysis.The findings showed that CONSERVATISM had a negative and meaningful effect on the RISK OF STOCK PRICE CRASH. This result remained valid under INFORMATION ASYMMETRY condition. Also, the difference test results showed when there was RISK OF STOCK PRICE CRASH, CONSERVATISM was less, compared with when there was not such a risk.

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    APA: Copy

    ABBASI, EBRAHIM, SHOHRATI, ALI, & GHADAKFOROUSHAN, MARYAM. (2015). THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND RISK OF STOCK PRICE CRASH IN INFORMATION ASYMMETRY CONDITION IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 5(19), 141-162. SID. https://sid.ir/paper/163472/en

    Vancouver: Copy

    ABBASI EBRAHIM, SHOHRATI ALI, GHADAKFOROUSHAN MARYAM. THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND RISK OF STOCK PRICE CRASH IN INFORMATION ASYMMETRY CONDITION IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2015;5(19):141-162. Available from: https://sid.ir/paper/163472/en

    IEEE: Copy

    EBRAHIM ABBASI, ALI SHOHRATI, and MARYAM GHADAKFOROUSHAN, “THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND RISK OF STOCK PRICE CRASH IN INFORMATION ASYMMETRY CONDITION IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 5, no. 19, pp. 141–162, 2015, [Online]. Available: https://sid.ir/paper/163472/en

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