THE EFFECT OF COSTS STICKINESS ON CONDITIONAL CONSERVATISM AND INFORMATION ASYMMETRY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HASHEMI SEYED ABBAS; AMIRI HADI; NEJATI ALI

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2015 | Volume:7 | Issue:23 Page(s): 43-56

Download Full-Text

Persian Verion

View:

2,304

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF COSTS STICKINESS ON CONDITIONAL CONSERVATISM AND INFORMATION ASYMMETRY

Author(s)

HASHEMI SEYED ABBAS | AMIRI HADI | NEJATI ALI | Issue Writer Certificate

Keywords

CONDITIONAL CONSERVATISMQ2

COST STICKINESSQ1

EARNINGS OF TIMELINESS ASYMMETRICQ2

BEHAVIOR COSTQ2

INFORMATION ASYMMETRYQ2

Abstract

CONDITIONAL CONSERVATISM appears in prompt recognition of loss toward earnings that is so called asymmetric timeliness of earnings. The asymmetric timeliness of earnings could arise from other phenomenon which is called costs stickiness. Costs stickiness means that costs are increasing during the sales increase, but when the sales decrease, the costs reduction will not be as much as prior increase. However, INFORMATION ASYMMETRY leads to apply more conservatism in financial reporting, that this relationship is also influenced by the COST STICKINESS. This research aims to identify the effect of costs stickiness on CONDITIONAL CONSERVATISM and Asymmetry Information. In order to attain the research purpose, 115 companies among the listed companies in Tehran Stock Exchange during the years 1382 to 1391 (2003-2012) were selected as statistical samples For data analysis and hypothesis testing, multivariable regression and compound data have been used. Findings of research signify that after controlling for the effect of costs stickiness, CONDITIONAL CONSERVATISM will decrease, which means that a part of asymmetric timeliness of earnings model is due to costs stickiness. Results also indicate that there is a significant positive relationship between the INFORMATION ASYMMETRY and costs stickiness, which decreases the effect of INFORMATION ASYMMETRY on CONDITIONAL CONSERVATISM.

Cites

References

Cite

APA: Copy

HASHEMI, SEYED ABBAS, AMIRI, HADI, & NEJATI, ALI. (2015). THE EFFECT OF COSTS STICKINESS ON CONDITIONAL CONSERVATISM AND INFORMATION ASYMMETRY. MANAGEMENT ACCOUNTING, 7(23), 43-56. SID. https://sid.ir/paper/198895/en

Vancouver: Copy

HASHEMI SEYED ABBAS, AMIRI HADI, NEJATI ALI. THE EFFECT OF COSTS STICKINESS ON CONDITIONAL CONSERVATISM AND INFORMATION ASYMMETRY. MANAGEMENT ACCOUNTING[Internet]. 2015;7(23):43-56. Available from: https://sid.ir/paper/198895/en

IEEE: Copy

SEYED ABBAS HASHEMI, HADI AMIRI, and ALI NEJATI, “THE EFFECT OF COSTS STICKINESS ON CONDITIONAL CONSERVATISM AND INFORMATION ASYMMETRY,” MANAGEMENT ACCOUNTING, vol. 7, no. 23, pp. 43–56, 2015, [Online]. Available: https://sid.ir/paper/198895/en

Related Journal Papers