ACCOUNTING CONSERVATISM AND LIQUIDITY MANAGEMENT

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ZALAGHI HASAN; BAYAT MORTEZA

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2016 | Volume:5 | Issue:18 Page(s): 15-28

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Information Journal Paper

Title

ACCOUNTING CONSERVATISM AND LIQUIDITY MANAGEMENT

Author(s)

ZALAGHI HASAN | BAYAT MORTEZA | Issue Writer Certificate

Keywords

CONSERVATISMQ2

LIQUIDITY MANAGEMENTQ2

PROPENSITY TO SAVEQ2

Abstract

This study examines the relation between accounting CONSERVATISM and LIQUIDITY MANAGEMENT. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting CONSERVATISM has been measured by Gyvly and Hime model and then to measure the effects of accounting CONSERVATISM on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between CONSERVATISM and management of liquidity. Also between accounting CONSERVATISM and thetendency to saving there is a significant negative relation. The research results show of the more CONSERVATISM, the less cash available for firms.

Cites

طراحی الگویی مناسب مدیریت نقدینگی و پیش بینی ریسک آن در بانک صادرات ایران

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APA: Copy

ZALAGHI, HASAN, & BAYAT, MORTEZA. (2016). ACCOUNTING CONSERVATISM AND LIQUIDITY MANAGEMENT. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 5(18 ), 15-28. SID. https://sid.ir/paper/241059/en

Vancouver: Copy

ZALAGHI HASAN, BAYAT MORTEZA. ACCOUNTING CONSERVATISM AND LIQUIDITY MANAGEMENT. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2016;5(18 ):15-28. Available from: https://sid.ir/paper/241059/en

IEEE: Copy

HASAN ZALAGHI, and MORTEZA BAYAT, “ACCOUNTING CONSERVATISM AND LIQUIDITY MANAGEMENT,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 5, no. 18 , pp. 15–28, 2016, [Online]. Available: https://sid.ir/paper/241059/en

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