The Impact of Firms’ Life Cycle on Accounting Conservatism

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Maleki Elham Sadat; EBRAHIMI SEYED KAZEM; JALALI FATEMEH

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:11 | Issue:44 Page(s): 59-78

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Information Journal Paper

Title

The Impact of Firms’ Life Cycle on Accounting Conservatism

Author(s)

Maleki Elham Sadat | EBRAHIMI SEYED KAZEM | JALALI FATEMEH | Issue Writer Certificate

Keywords

Firms’Life-CycleQ2

Accounting ConservatismQ2

Earning QualityQ2

Abstract

Based on life cycle theory, firms have various characteristics in various stages of their life cycle, so the financial reporting behavior is also expected to vary with stages of organizational life-cycle. The main purpose of this research is to study the effect of firms’ Life cycle on Accounting Conservatism, in Tehran stock exchange. First, sample firms were classified into three life-cycle stages (Growth, Mature and Decline). Then by testing individual hypotheses of research and using multivariate regression in panel method for 76 companies, it was determined that, conservatism level using Khan and Watts (2009)’ s measure differ significantly through-out the life-cycle stages of firms. In other words companies in Growth stage of the life cycle, have a significant negative impact on company's conservatism, and there is a significant positive relationship between mature and decline stage with firms’ conservatism.

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APA: Copy

Maleki, Elham Sadat, EBRAHIMI, SEYED KAZEM, & JALALI, FATEMEH. (2020). The Impact of Firms’ Life Cycle on Accounting Conservatism. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(44 ), 59-78. SID. https://sid.ir/paper/198205/en

Vancouver: Copy

Maleki Elham Sadat, EBRAHIMI SEYED KAZEM, JALALI FATEMEH. The Impact of Firms’ Life Cycle on Accounting Conservatism. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;11(44 ):59-78. Available from: https://sid.ir/paper/198205/en

IEEE: Copy

Elham Sadat Maleki, SEYED KAZEM EBRAHIMI, and FATEMEH JALALI, “The Impact of Firms’ Life Cycle on Accounting Conservatism,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 44 , pp. 59–78, 2020, [Online]. Available: https://sid.ir/paper/198205/en

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