THE FINANCIAL CONSEQUENCES OF INCREASED ECONOMIC SANCTIONS

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ARABI MEHDI; TAGHAVI MEHDI; ROYAEE RAMAZANALI; BANIMAHD BAHMAN

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:2 (13) Page(s): 27-51

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Title

THE FINANCIAL CONSEQUENCES OF INCREASED ECONOMIC SANCTIONS

Author(s)

ARABI MEHDI | TAGHAVI MEHDI | ROYAEE RAMAZANALI | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

ECONOMIC SANCTIONSQ1

DESTRESS FIRMSQ2

VALUE RELEVANCE OF ACCOUNTING INFORMATIONQ2

POLITICAL ECONOMY THEORYQ2

Abstract

According to the POLITICAL ECONOMY THEORY, Economic and political structures can to affect managers, auditors and investors behavior in the face of the financial reporting. One of the best examples of political and macroeconomic actions in recent years is the ECONOMIC SANCTIONS against Iran. Companies in Tehran Stock Exchange also inevitably have influenced by the pressures of ECONOMIC SANCTIONS against Iran. The purpose of this paper is to determine the effect of ECONOMIC SANCTIONS on the value relevance of financial statements. The data have been analyzed using a sample of 165 listed firms in the Tehran Stock Exchange during from 2001 to 2014 and panel data regression models. The results show that the value relevance of net income and book value of equity reduced in the period of ECONOMIC SANCTIONS. In addition, the value relevance of financial statements in the DESTRESS FIRMS has affected by ECONOMIC SANCTIONS more than other companies.

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APA: Copy

ARABI, MEHDI, TAGHAVI, MEHDI, ROYAEE, RAMAZANALI, & BANIMAHD, BAHMAN. (2017). THE FINANCIAL CONSEQUENCES OF INCREASED ECONOMIC SANCTIONS. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(2 (13) ), 27-51. SID. https://sid.ir/paper/252267/en

Vancouver: Copy

ARABI MEHDI, TAGHAVI MEHDI, ROYAEE RAMAZANALI, BANIMAHD BAHMAN. THE FINANCIAL CONSEQUENCES OF INCREASED ECONOMIC SANCTIONS. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(2 (13) ):27-51. Available from: https://sid.ir/paper/252267/en

IEEE: Copy

MEHDI ARABI, MEHDI TAGHAVI, RAMAZANALI ROYAEE, and BAHMAN BANIMAHD, “THE FINANCIAL CONSEQUENCES OF INCREASED ECONOMIC SANCTIONS,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 2 (13) , pp. 27–51, 2017, [Online]. Available: https://sid.ir/paper/252267/en

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