Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return

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SALEHI MEHDI; ABBASZADEH MOHAMMAD REZA; AHMADI AHMAD

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:42 Page(s): 1-22

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Title

Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return

Author(s)

SALEHI MEHDI | ABBASZADEH MOHAMMAD REZA | AHMADI AHMAD | Issue Writer Certificate

Keywords

Conditional ConservatismQ2

Unconditional ConservatismQ2

Firms’Investment BehaviorQ1

Future ReturnQ1

Abstract

This paper aims to investigate the relationship between two dimension of conservatism on firms’ investment behavior and Future Return. In previous studies, the effects of conservatism on these two variables have not been investigated, so this study is innovative. Therefore, we examined 191 accepted firms on Tehran Stock Exchange. To test the hypotheses, model estimations were done by panel data method. The results showed, increasing in Conditional Conservatism reduces firms’ investment, while unConditional Conservatism encourages firms to invest more. Examining the relationship between conservatism and firms’ Future Return revealed, there was a significantly negative (positive) relation between Conditional Conservatism (unConditional Conservatism) and firms’ Future Return. So increasing in Conditional Conservatism (unConditional Conservatism) will reduce (raise) firms’ Future Return. Generally, the results showed, dimensions of conservatism can affect on behavior and amount of investment and returns of firms.

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APA: Copy

SALEHI, MEHDI, ABBASZADEH, MOHAMMAD REZA, & AHMADI, AHMAD. (2019). Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(42 ), 1-22. SID. https://sid.ir/paper/198268/en

Vancouver: Copy

SALEHI MEHDI, ABBASZADEH MOHAMMAD REZA, AHMADI AHMAD. Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(42 ):1-22. Available from: https://sid.ir/paper/198268/en

IEEE: Copy

MEHDI SALEHI, MOHAMMAD REZA ABBASZADEH, and AHMAD AHMADI, “Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 42 , pp. 1–22, 2019, [Online]. Available: https://sid.ir/paper/198268/en

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