THE RELATIONSHIP QUALITY OF ACCOUNTING INFORMATION AND ACCOUNTING CONSERVATIVE WITH STOCK PRICES CRASH RISK

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.

KORDESTANI GHOLAMREZA; KHATAMI ZINAT

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

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2016 | Volume:3 | Issue:2 (9) Page(s): 109-129

Download Full-Text

Persian Verion

View:

1,410

Download:

Cites:

Information Journal Paper

Title

THE RELATIONSHIP QUALITY OF ACCOUNTING INFORMATION AND ACCOUNTING CONSERVATIVE WITH STOCK PRICES CRASH RISK

Author(s)

KORDESTANI GHOLAMREZA | KHATAMI ZINAT | Issue Writer Certificate

Keywords

INFORMATION QUALITYQ1

CONSERVATISMQ2

STOCK PRICE CRASH RISKQ1

Abstract

With increasing resources for management, The rate increases with the participation of relevant beneficiaries, The consequences of such a situation of conflict of interest. Managers who are at the center of this conflict, By providing financial information. This attempt to reduce conflicts of interest. They have an incentive effect and are often due to the favorable situation of the company's managerial discretion in reporting, the opportunity to apply this procedure also ones. The tendency of managers to disclose asymmetric News, Lead to future STOCK PRICE CRASH RISK is. Conservative accounting procedures prevent the accumulation of too much negative news and reduce the STOCK PRICE CRASH RISK. The purpose of this study is examined the relation between the quality of accounting information and accounting CONSERVATISM on crash risk of stock prices. For this purpose, data from 88 Production firms listed in Tehran Stock Exchange were analyzed during 1384 to 1392. Research models using panel data estimation results show that unconditional CONSERVATISM and future STOCK PRICE CRASH RISK there is no significant relationship. also the level of unconditional CONSERVATISM, not limit the role of conditional CONSERVATISM in preventing future STOCK PRICE CRASH RISK. In addition, not found a significant relationship between higher quality audit with future STOCK PRICE CRASH RISK.

Cites

No record.

References

No record.

Cite

APA: Copy

KORDESTANI, GHOLAMREZA, & KHATAMI, ZINAT. (2016). THE RELATIONSHIP QUALITY OF ACCOUNTING INFORMATION AND ACCOUNTING CONSERVATIVE WITH STOCK PRICES CRASH RISK. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 3(2 (9) ), 109-129. SID. https://sid.ir/paper/252257/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, KHATAMI ZINAT. THE RELATIONSHIP QUALITY OF ACCOUNTING INFORMATION AND ACCOUNTING CONSERVATIVE WITH STOCK PRICES CRASH RISK. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2016;3(2 (9) ):109-129. Available from: https://sid.ir/paper/252257/en

IEEE: Copy

GHOLAMREZA KORDESTANI, and ZINAT KHATAMI, “THE RELATIONSHIP QUALITY OF ACCOUNTING INFORMATION AND ACCOUNTING CONSERVATIVE WITH STOCK PRICES CRASH RISK,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 3, no. 2 (9) , pp. 109–129, 2016, [Online]. Available: https://sid.ir/paper/252257/en

Related Journal Papers