THE RELATION BETWEEN ACCOUNTING CONSERVATISM AND COST OF CAPITAL

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KORDESTANI GOLAMREZA; HADDADI MAJID

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Journal: The Financial Accounting and Auditing Researches Year:2009 | Volume:1 | Issue:3 Page(s): 23-50

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Information Journal Paper

Title

THE RELATION BETWEEN ACCOUNTING CONSERVATISM AND COST OF CAPITAL

Author(s)

KORDESTANI GOLAMREZA | HADDADI MAJID | Issue Writer Certificate

Keywords

CONSERVATISMQ2

ASYMMETRIC TIMELINESS OF EARNINGSQ2

MTBQ3

GOOD NEWSQ3

BAD NEWSQ3

COST OF CAPITALQ3

Abstract

This article investigates "the relation between accounting CONSERVATISM and COST OF CAPITAL". Accounting CONSERVATISM is measured with two measures, ASYMMETRIC TIMELINESS OF EARNINGS that is income measure and Market To_ Book ratio (MTB) that is balance sheet measure. So in this research the relation between accounting CONSERVATISM and COST OF CAPITAL tested not for the all firm but also for the portfolio of the firm.The sample includes 86 firms listed in Tehran Stock Exchange, a period from 1999 to 2007. The results show: There is a negative relation between accounting CONSERVATISM and COST OF CAPITAL by using portfolio of the firm based of asymmetric timelines, in addition the results show that there is a positive relation between accounting CONSERVATISM measured by MTB and COST OF CAPITAL.

Cites

THE EVALUATION OF CONDITIONAL CONSERVATISM AS RISK FACTOR

References

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APA: Copy

KORDESTANI, GOLAMREZA, & HADDADI, MAJID. (2009). THE RELATION BETWEEN ACCOUNTING CONSERVATISM AND COST OF CAPITAL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 1(3), 23-50. SID. https://sid.ir/paper/198285/en

Vancouver: Copy

KORDESTANI GOLAMREZA, HADDADI MAJID. THE RELATION BETWEEN ACCOUNTING CONSERVATISM AND COST OF CAPITAL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2009;1(3):23-50. Available from: https://sid.ir/paper/198285/en

IEEE: Copy

GOLAMREZA KORDESTANI, and MAJID HADDADI, “THE RELATION BETWEEN ACCOUNTING CONSERVATISM AND COST OF CAPITAL,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 1, no. 3, pp. 23–50, 2009, [Online]. Available: https://sid.ir/paper/198285/en

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