THE RELATION OF BETWEEN PRICE CHANGES OF SHARE AND CONSERVATISM IN THE PRODUCTION GOVERNMENTAL ORGANIZATION

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SALEHI M.; KAHANI M.; HAMIDPOUR K.

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

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Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2016 | Volume:2 | Issue:4 Page(s): 37-46

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Title

THE RELATION OF BETWEEN PRICE CHANGES OF SHARE AND CONSERVATISM IN THE PRODUCTION GOVERNMENTAL ORGANIZATION

Author(s)

SALEHI M. | KAHANI M. | HAMIDPOUR K. | Issue Writer Certificate

Keywords

ACCOUNTING CONSERVATISM

SHARE PRICE VARIATION

PRODUCTION GOVERNMENTAL ORGANIZATION

Abstract

The purpose of this paper is to investigate role of price variation on conservatism in the PRODUCTION GOVERNMENTAL ORGANIZATION listed on the Tehran Stock Exchange from 1386-1391 by the panel data of Eviews 7. This study includes 58 institutes and 348 observations (year–company). Paper uses regression analysis based on Βusua (1997) in which conservatism as the dependent variable and variation of price base difference of price to initial price as independent variables. So means of production that organization that produce so that bank, credit and financial institute ,insurance and intermediate organization are not consideredand means of government that more than of 50% shares related to governmental organization. The paper shows that variation of share price is not significantly with conservatism in the PRODUCTION GOVERNMENTAL ORGANIZATION so there is little negative relation between them. Also the price of share are not significantly with timeliness of loss recognition and timeliness of gain recognition in the PRODUCTION GOVERNMENTAL ORGANIZATION.

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APA: Copy

SALEHI, M., KAHANI, M., & HAMIDPOUR, K.. (2016). THE RELATION OF BETWEEN PRICE CHANGES OF SHARE AND CONSERVATISM IN THE PRODUCTION GOVERNMENTAL ORGANIZATION. JOURNAL OF GOVERNMENTAL ACCOUNTING, 2(4 ), 37-46. SID. https://sid.ir/paper/267321/en

Vancouver: Copy

SALEHI M., KAHANI M., HAMIDPOUR K.. THE RELATION OF BETWEEN PRICE CHANGES OF SHARE AND CONSERVATISM IN THE PRODUCTION GOVERNMENTAL ORGANIZATION. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2016;2(4 ):37-46. Available from: https://sid.ir/paper/267321/en

IEEE: Copy

M. SALEHI, M. KAHANI, and K. HAMIDPOUR, “THE RELATION OF BETWEEN PRICE CHANGES OF SHARE AND CONSERVATISM IN THE PRODUCTION GOVERNMENTAL ORGANIZATION,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 2, no. 4 , pp. 37–46, 2016, [Online]. Available: https://sid.ir/paper/267321/en

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