Explaining Conservative Modeling in Firms

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Asadi mashizi Mohammad Hossein; HAJIHA ZOHREH; Jafari Seyyedeh Mahboube

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:47 Page(s): 139-167

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Title

Explaining Conservative Modeling in Firms

Author(s)

Asadi mashizi Mohammad Hossein | HAJIHA ZOHREH | Jafari Seyyedeh Mahboube | Issue Writer Certificate

Keywords

Board of IndependenceQ1

over Confidence ManagementQ1

CEO CompensationQ1

Accounting ConservatismQ2

Abstract

The purpose of this research is to explain the conservatism pattern and prioritize the effective factors in companies admitted to the Tehran Stock Exchange. The information necessary for this research was compiled from financial statements of 154 companies. To test the hypotheses, multiple regression has been used with panel data. In line with the research objectives, conservative variables were calculated using Givoly and Hein (2000). Effective factors on conservatism were identified and selected by referring to previous studies and using theoretical foundations. The results of the research show that the criteria of free cash flow, financial leverage, earnings management, cost of capital, Board of Independence, over Confidence Management, CEO Compensation, size and disclosure quality in the order of priority of factors influencing the criterion Accounting Conservatism. In other words, corporate characteristics and managerial thinking are more influential than other factors in the practices adopted in the company. The results also confirm that conservatism is related to contract theory.

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APA: Copy

Asadi mashizi, Mohammad Hossein, HAJIHA, ZOHREH, & Jafari, Seyyedeh Mahboube. (2020). Explaining Conservative Modeling in Firms. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(47 ), 139-167. SID. https://sid.ir/paper/362768/en

Vancouver: Copy

Asadi mashizi Mohammad Hossein, HAJIHA ZOHREH, Jafari Seyyedeh Mahboube. Explaining Conservative Modeling in Firms. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(47 ):139-167. Available from: https://sid.ir/paper/362768/en

IEEE: Copy

Mohammad Hossein Asadi mashizi, ZOHREH HAJIHA, and Seyyedeh Mahboube Jafari, “Explaining Conservative Modeling in Firms,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 47 , pp. 139–167, 2020, [Online]. Available: https://sid.ir/paper/362768/en

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