THE EFFECT OF ACCOUNTING CONSERVATISM ON REDUCING STOCK PRICE CRASH RISK

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MORADI J.; VALIPOUR H.; GHALAMI M.

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:4 | Issue:11 Page(s): 93-106

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Information Journal Paper

Title

THE EFFECT OF ACCOUNTING CONSERVATISM ON REDUCING STOCK PRICE CRASH RISK

Author(s)

MORADI J. | VALIPOUR H. | GHALAMI M. | Issue Writer Certificate

Keywords

CONSERVATISMQ3

INFORMATION ASYMMETRYQ2

STOCK PRICE CRASHQ2

PRICE DIFFERENCE DOMAINQ3

MARKET TO BOOK RATIOQ2

Abstract

The purpose of this research is to examine the effect of accounting CONSERVATISM on reducing STOCK PRICE CRASH risk in Tehran Stock Exchange (TSE). The time period of this research is from 1380 through 1387 and the sample consists of 90 companies which listed in TSE over this time period. The findings show that there is a reserve relation between existence ofstock price crash event and accounting CONSERVATISM over the research period. In other words, the findings suggest that accounting CONSERVATISM has a positive effect on reducing STOCK PRICE CRASH. The results suggest the relation between CONSERVATISM and STOCK PRICE CRASH event in companies with high INFORMATION ASYMMETRY isn’t significant, too. These empirical evidences show that INFORMATION ASYMMETRY isn’t able to increase the effect of CONSERVATISM in reducing STOCK PRICE CRASH.

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APA: Copy

MORADI, J., VALIPOUR, H., & GHALAMI, M.. (2012). THE EFFECT OF ACCOUNTING CONSERVATISM ON REDUCING STOCK PRICE CRASH RISK. MANAGEMENT ACCOUNTING, 4(11), 93-106. SID. https://sid.ir/paper/198959/en

Vancouver: Copy

MORADI J., VALIPOUR H., GHALAMI M.. THE EFFECT OF ACCOUNTING CONSERVATISM ON REDUCING STOCK PRICE CRASH RISK. MANAGEMENT ACCOUNTING[Internet]. 2012;4(11):93-106. Available from: https://sid.ir/paper/198959/en

IEEE: Copy

J. MORADI, H. VALIPOUR, and M. GHALAMI, “THE EFFECT OF ACCOUNTING CONSERVATISM ON REDUCING STOCK PRICE CRASH RISK,” MANAGEMENT ACCOUNTING, vol. 4, no. 11, pp. 93–106, 2012, [Online]. Available: https://sid.ir/paper/198959/en

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