The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions

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ALIMORADI MOHAMMAD; ALIAHMADI SAEID; Forughi Dariush

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Journal: Journal of Accounting Advances Year:2020 | Volume:11 | Issue:2 (77/3) Page(s): 253-284

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Information Journal Paper

Title

The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions

Author(s)

ALIMORADI MOHAMMAD | ALIAHMADI SAEID | Forughi Dariush | Issue Writer Certificate

Keywords

Manager DiscretionQ1

ConservatismQ2

Fair Value VolatilityQ1

Investment Selling DecisionsQ1

Abstract

Fair value accounting for valuation of assets and liabilities has given managers the discretion. The purpose of this study is to investigate the effect of manager’ s discretion allowed in fair value measurement on Investment Selling Decisions. In order to test the research hypothesis, a questionnaire based on the scenario was used. This questionnaire is based on Green et al. (2015). The statistical population consists of all active financial analysts in investment companies and stock exchange brokers and the statistical sample of the study was determined using the sample size tables of Cohen et al. (2000) of 268 people. Multivariate analysis of variance (MANOVA) and univariate analysis of variance (ANOVA) were used to analyze the data and test hypothesis. The results of this study showed that Conservatism and its interaction with the Fair Value Volatility have a significant effect on the Investment Selling Decisions based on fair value, but the Fair Value Volatility has no significant effect on these decisions. Overall, the results of the research showed that the directors' discretions in fair value accounting affects Investment Selling Decisions.

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APA: Copy

ALIMORADI, MOHAMMAD, ALIAHMADI, SAEID, & Forughi, Dariush. (2020). The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(2 (77/3) ), 253-284. SID. https://sid.ir/paper/375857/en

Vancouver: Copy

ALIMORADI MOHAMMAD, ALIAHMADI SAEID, Forughi Dariush. The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2020;11(2 (77/3) ):253-284. Available from: https://sid.ir/paper/375857/en

IEEE: Copy

MOHAMMAD ALIMORADI, SAEID ALIAHMADI, and Dariush Forughi, “The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 2 (77/3) , pp. 253–284, 2020, [Online]. Available: https://sid.ir/paper/375857/en

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