EXAMINING THE CHANGES OF CONSERVATISM IN FINANCIAL REPORTING AMONG TSE’S FIRMS OVER TIME

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MASHAYEKHI BITA; NASIRY SEPIDEH SADAT

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2012 | Volume:1 | Issue:1 Page(s): 19-32

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Title

EXAMINING THE CHANGES OF CONSERVATISM IN FINANCIAL REPORTING AMONG TSE’S FIRMS OVER TIME

Author(s)

MASHAYEKHI BITA | NASIRY SEPIDEH SADAT | Issue Writer Certificate

Keywords

ACCRUALSQ2

CONSERVATISMQ2

MARKET-TO-BOOK RATIO (MTB)Q2

CASH FLOWSQ2

EARNINGSQ2

Abstract

Review the literature of CONSERVATISM in financial reporting indicates the importance of CONSERVATISM in accounting profession. The main purpose of this paper is to review the changes of ACCRUALS and Market-to-Book ratio over time in order to know the changes in financial reporting in Iran, because the evidence in the accounting literature shows CONSERVATISM in financial reporting increases over time. Due to the lack of a generally accepted definition of CONSERVATISM, some of CONSERVATISM proxies in financial reporting are defined and examined in this paper. This measures focus on the accumulation of non-operating ACCRUALS and Market-to-Book ratio. Statistical population of this research is the companies listed in Tehran Stock Exchange (TSE) since 2003 to 2011. After adjusting for outliers, sample consists of 116 companies. Although definitive conclusions is impossible, the existent evidence of financial reporting in TSE firms does not support the hypothesis of this paper and shows that the degree of CONSERVATISM in accounting has not increased over past decade.

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APA: Copy

MASHAYEKHI, BITA, & NASIRY, SEPIDEH SADAT. (2012). EXAMINING THE CHANGES OF CONSERVATISM IN FINANCIAL REPORTING AMONG TSE’S FIRMS OVER TIME. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(1), 19-32. SID. https://sid.ir/paper/238170/en

Vancouver: Copy

MASHAYEKHI BITA, NASIRY SEPIDEH SADAT. EXAMINING THE CHANGES OF CONSERVATISM IN FINANCIAL REPORTING AMONG TSE’S FIRMS OVER TIME. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2012;1(1):19-32. Available from: https://sid.ir/paper/238170/en

IEEE: Copy

BITA MASHAYEKHI, and SEPIDEH SADAT NASIRY, “EXAMINING THE CHANGES OF CONSERVATISM IN FINANCIAL REPORTING AMONG TSE’S FIRMS OVER TIME,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 1, pp. 19–32, 2012, [Online]. Available: https://sid.ir/paper/238170/en

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