A SURVEY ON ECONOMIC AND CONTRACT FACTORS AFFECTING ACCOUNTING PROCEDURES OF CHOICE PROCESS IN LISTED COMPANIES IN TSE

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VAKILIFARD H.R.; DASTGIR MOHSEN; RAMEZAN AHMADI M.

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:7 Page(s): 136-157

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Title

A SURVEY ON ECONOMIC AND CONTRACT FACTORS AFFECTING ACCOUNTING PROCEDURES OF CHOICE PROCESS IN LISTED COMPANIES IN TSE

Author(s)

VAKILIFARD H.R. | DASTGIR MOHSEN | RAMEZAN AHMADI M. | Issue Writer Certificate

Keywords

ACCOUNTING POLICESQ3

SIZE OF COMPANYQ2

CAPITAL INTENSITYQ3

MONOPOLY CONDITIONQ3

DEBT RATIOQ2

Abstract

This research aims to investigate the effects of economic and contract factors on accounting procedures.For this purpose based, on studies in other countries, the relationship between, independent variables of economic factors, size, CAPITAL INTENSITY, MONOPOLY CONDITION and the contract factors like DEBT RATIO, with dependent variables, stocks turnover methods (FIFO, average), accounting procedures of stocks valuation (based on the lowest cost or market value) and the accounting procedures of investments valuation (cost method or market value). The required data is collected for a five- year- period, (2003-2007), of 126 listed companies in Tehran Stock Market. Hypothesizes are tested by Chi-square test and exact Fisher test.The results of this study revealed that the relationship between the economic and contract factors and accounting procedures is not significant.

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APA: Copy

VAKILIFARD, H.R., DASTGIR, MOHSEN, & RAMEZAN AHMADI, M.. (2010). A SURVEY ON ECONOMIC AND CONTRACT FACTORS AFFECTING ACCOUNTING PROCEDURES OF CHOICE PROCESS IN LISTED COMPANIES IN TSE. FINANCIAL ACCOUNTING, 2(7), 136-157. SID. https://sid.ir/paper/168227/en

Vancouver: Copy

VAKILIFARD H.R., DASTGIR MOHSEN, RAMEZAN AHMADI M.. A SURVEY ON ECONOMIC AND CONTRACT FACTORS AFFECTING ACCOUNTING PROCEDURES OF CHOICE PROCESS IN LISTED COMPANIES IN TSE. FINANCIAL ACCOUNTING[Internet]. 2010;2(7):136-157. Available from: https://sid.ir/paper/168227/en

IEEE: Copy

H.R. VAKILIFARD, MOHSEN DASTGIR, and M. RAMEZAN AHMADI, “A SURVEY ON ECONOMIC AND CONTRACT FACTORS AFFECTING ACCOUNTING PROCEDURES OF CHOICE PROCESS IN LISTED COMPANIES IN TSE,” FINANCIAL ACCOUNTING, vol. 2, no. 7, pp. 136–157, 2010, [Online]. Available: https://sid.ir/paper/168227/en

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