THE IMPACT OF CONDITIONAL AND UNCONDITIONAL ACCOUNTING CONSERVATISM ON THE COST OF EQUITY

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POURHEIDARI O.; GHAFFARLOO A.

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

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Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2012 | Volume:10 | Issue:35 Page(s): 49-67

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Title

THE IMPACT OF CONDITIONAL AND UNCONDITIONAL ACCOUNTING CONSERVATISM ON THE COST OF EQUITY

Author(s)

POURHEIDARI O. | GHAFFARLOO A. | Issue Writer Certificate

Keywords

CONDITIONAL ACCOUNTING CONSERVATISMQ2

UNCONDITIONAL CONSERVATISMQ2

COST OF EQUITYQ2

AND BUSINESS RISKQ2

Abstract

One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism. Adopt a conservative approach on the one hand by increasing the quality of financial information, and trading unit risk information, and ultimately reduces the COST OF EQUITY, But on the other hand, showing a poor image of the company, the risk of return on capital and at the result, COST OF EQUITY capital increases. In response to a question that ultimately conservatism increases costs of equity capital or reduce its, in this study the effect of the types of conservatism (conditional or unconditional) on the COST OF EQUITY capital has been studied. For this purpose, information about companies listed in Tehran Stock Exchange during the period 1382 till 1389 has been used. To assess the relationship between conditional and UNCONDITIONAL CONSERVATISM with COST OF EQUITY capital, respectively, the model of the Basu (1977) and criterion market to book value, by Beaver and Ryan (2005) is used. The results showed that the association between conditional conservatism and COST OF EQUITY capital is negative and significant. In other words, if the bad news, more and timely than good news, reflected in accounting profits, COST OF EQUITY capital will increase. But there is no clear and significant relation between UNCONDITIONAL CONSERVATISM, and equity participation.

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APA: Copy

POURHEIDARI, O., & GHAFFARLOO, A.. (2012). THE IMPACT OF CONDITIONAL AND UNCONDITIONAL ACCOUNTING CONSERVATISM ON THE COST OF EQUITY. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 10(35), 49-67. SID. https://sid.ir/paper/242251/en

Vancouver: Copy

POURHEIDARI O., GHAFFARLOO A.. THE IMPACT OF CONDITIONAL AND UNCONDITIONAL ACCOUNTING CONSERVATISM ON THE COST OF EQUITY. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2012;10(35):49-67. Available from: https://sid.ir/paper/242251/en

IEEE: Copy

O. POURHEIDARI, and A. GHAFFARLOO, “THE IMPACT OF CONDITIONAL AND UNCONDITIONAL ACCOUNTING CONSERVATISM ON THE COST OF EQUITY,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 10, no. 35, pp. 49–67, 2012, [Online]. Available: https://sid.ir/paper/242251/en

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