THE INVESTIGATION OF CONSERVATISM IN ACCOUNTING EARNINGS AND ITS INFLUENCING FACTORS

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ANSARI ABDOLMAHDI; SAFARI BIDESKAN SAEID

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2014 | Volume:1 | Issue:1 Page(s): 109-127

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Information Journal Paper

Title

THE INVESTIGATION OF CONSERVATISM IN ACCOUNTING EARNINGS AND ITS INFLUENCING FACTORS

Author(s)

ANSARI ABDOLMAHDI | SAFARI BIDESKAN SAEID | Issue Writer Certificate

Keywords

ASYMMETRIC TIMELINESS OF EARNINGQ2

CONSERVATISMQ2

CASH FLOW FROM OPERATIONSQ2

OPERATING ACCRUALSQ2

NON OPERATING ACCRUALSQ3

Abstract

Conservatism in financial reporting is a major convention and shows the caution in identifying and measuring the level of revenue and expense (profit and loss), assets and liabilities. This research investigated existence of CONSERVATISM in accounting earnings and its influential factors. This study examines relationship between CONSERVATISM with firm size, the market-to-book ratio, the degree of financial leverage, the idiosyncratic volatility, investment cycle and firm age. Also, influence of behavior asymmetric CONSERVATISM in identifying good and bad news (profit and loss) on variables of OPERATING ACCRUALS, non OPERATING ACCRUALS and cash flows from operating activities, were studied. Statistical sample consists of 100 companies and 400 observations company-year during 2006 to 2009.The result showed that, accounting earnings was more sensitive than negative stock returns versus positive stock returns. Also, the relationship between CONSERVATISM with firm size was negative and significant. Moreover, the relation between CONSERVATISM with market-to-book ratio, the degree of financial leverage, the idiosyncratic volatility, investment cycle and firm age was positive and significant. On the other hand, because of the accounting earnings was affected from accruals, relationship between CONSERVATISM with OPERATING ACCRUALS, non OPERATING ACCRUALS and cash flows from operating activities were studied. The result showed that, the most asymmetric timeliness of accounting earning description with accruals, which were under management control.

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APA: Copy

ANSARI, ABDOLMAHDI, & SAFARI BIDESKAN, SAEID. (2014). THE INVESTIGATION OF CONSERVATISM IN ACCOUNTING EARNINGS AND ITS INFLUENCING FACTORS. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 1(1), 109-127. SID. https://sid.ir/paper/252298/en

Vancouver: Copy

ANSARI ABDOLMAHDI, SAFARI BIDESKAN SAEID. THE INVESTIGATION OF CONSERVATISM IN ACCOUNTING EARNINGS AND ITS INFLUENCING FACTORS. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2014;1(1):109-127. Available from: https://sid.ir/paper/252298/en

IEEE: Copy

ABDOLMAHDI ANSARI, and SAEID SAFARI BIDESKAN, “THE INVESTIGATION OF CONSERVATISM IN ACCOUNTING EARNINGS AND ITS INFLUENCING FACTORS,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 1, no. 1, pp. 109–127, 2014, [Online]. Available: https://sid.ir/paper/252298/en

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