FIRM GROWTH AND ITS IMPACT ON CONSERVATIVE REPORTING BEHAVIOR OF MANAGERS

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MEHRAZIN ALI REZA; RAHIMI ANIS

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Year:2010 | Volume:5 | Issue:13 Page(s): 89-102

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Information Journal Paper

Title

FIRM GROWTH AND ITS IMPACT ON CONSERVATIVE REPORTING BEHAVIOR OF MANAGERS

Author(s)

MEHRAZIN ALI REZA | RAHIMI ANIS | Issue Writer Certificate

Keywords

CONSERVATISMQ2

FIRM GROWTHQ2

BASU MODELQ3

TIME ASYMMETRYQ3

Abstract

From the point of agency theory view, that relates the managers’ salaries and benefits to the reported income, managers have strong motivations to hide bad news that can cause the income reduction. Therefore, CONSERVATISM can be considered as a mechanism to control managers’ motivations for over-reporting income. From the point of capital market and management view, FIRM GROWTH is an important variable which can affect managerial behavior and managers reporting. Therefore, this research studies the effect of FIRM GROWTH on accounting CONSERVATISM based on Basu CONSERVATISM model. The statistical community of this study is companies listed on the Tehran stock Exchange. 81 firms have been selected as the statistical sample based on systematic sampling method. The period of study is a nine-year period (1379-1387) and cross-sectional regression used as statistical method. The research findings confirmed the BASU MODEL is valid and CONSERVATISM for companies that have low growth is necessary. The research findings also show the adjusted BASU MODEL is statistically meaningful with respect to FIRM GROWTH. But unlike expectations, the research findings show increasing FIRM GROWTH is not effective on accounting CONSERVATISM.

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APA: Copy

MEHRAZIN, ALI REZA, & RAHIMI, ANIS. (2010). FIRM GROWTH AND ITS IMPACT ON CONSERVATIVE REPORTING BEHAVIOR OF MANAGERS. JOURNAL OF INDUSTRIAL MANAGEMENT, 5(13), 89-102. SID. https://sid.ir/paper/171211/en

Vancouver: Copy

MEHRAZIN ALI REZA, RAHIMI ANIS. FIRM GROWTH AND ITS IMPACT ON CONSERVATIVE REPORTING BEHAVIOR OF MANAGERS. JOURNAL OF INDUSTRIAL MANAGEMENT[Internet]. 2010;5(13):89-102. Available from: https://sid.ir/paper/171211/en

IEEE: Copy

ALI REZA MEHRAZIN, and ANIS RAHIMI, “FIRM GROWTH AND ITS IMPACT ON CONSERVATIVE REPORTING BEHAVIOR OF MANAGERS,” JOURNAL OF INDUSTRIAL MANAGEMENT, vol. 5, no. 13, pp. 89–102, 2010, [Online]. Available: https://sid.ir/paper/171211/en

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