The Impact of Conservatism on Persistence of Accruals

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ASADI GHOLAM HOSSEIN; NADERI NOOREINI MOHAMMAD MAHDI; Sarfaraz Mansour

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Journal: FINANCIAL ACCOUNTING Year:2018 | Volume:9 | Issue:36 Page(s): 32-52

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Information Journal Paper

Title

The Impact of Conservatism on Persistence of Accruals

Author(s)

ASADI GHOLAM HOSSEIN | NADERI NOOREINI MOHAMMAD MAHDI | Sarfaraz Mansour | Issue Writer Certificate

Keywords

ConservatismQ2

Accrual persistenceQ2

Accrual ComponentsQ2

Accrual ReliabilityQ2

Abstract

Accounting Conservatism implies a timely recognition of transitory losses, hence it causes the recognition of transitory losses and reduces persistence of earning, so it can reduce the persistence of accruals because Conservatism is applied in financial reporting by accruals. Therefore, this research aimed to investigate the impact of Conservatism on total accrual and its component persistence. This investigation was performed by using Khan and Watts model (2009) for measuring the Conservatism and Richardson et al model (2005) to measure accruals. A sample of 153 listed companies in the Tehran Stock Exchange (TSE), in the period of 2007-2016 was selected. Results showed that Conservatism negatively affect on persistence of total accruals but it hasn’ t significant affect on Accrual Components.

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APA: Copy

ASADI, GHOLAM HOSSEIN, NADERI NOOREINI, MOHAMMAD MAHDI, & Sarfaraz, Mansour. (2018). The Impact of Conservatism on Persistence of Accruals. FINANCIAL ACCOUNTING, 9(36 ), 32-52. SID. https://sid.ir/paper/168094/en

Vancouver: Copy

ASADI GHOLAM HOSSEIN, NADERI NOOREINI MOHAMMAD MAHDI, Sarfaraz Mansour. The Impact of Conservatism on Persistence of Accruals. FINANCIAL ACCOUNTING[Internet]. 2018;9(36 ):32-52. Available from: https://sid.ir/paper/168094/en

IEEE: Copy

GHOLAM HOSSEIN ASADI, MOHAMMAD MAHDI NADERI NOOREINI, and Mansour Sarfaraz, “The Impact of Conservatism on Persistence of Accruals,” FINANCIAL ACCOUNTING, vol. 9, no. 36 , pp. 32–52, 2018, [Online]. Available: https://sid.ir/paper/168094/en

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