The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ASADI SALEH; RAHNAMAY ROODPOSHTI FRAYDOON; Kherdyar Sina; mohammadi nodeh fazel

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

Journal Paper

Paper Information

Journal: INVESTMENT KNOWLEDGE Year:2020 | Volume:9 | Issue:35 Page(s): 337-356

Download Full-Text

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

Persian Verion

View:

384

Download:

Cites:

Information Journal Paper

Title

The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction

Author(s)

ASADI SALEH | RAHNAMAY ROODPOSHTI FRAYDOON | Kherdyar Sina | mohammadi nodeh fazel | Issue Writer Certificate

Keywords

Financial CrisisQ1

ConservatismQ1

accountingQ1

stock exchangeQ2

Abstract

The increasing competition of firms has limited the profit gains and increased the likelihood of a corporate Financial Crisis. One of the main concerns of investors is the recognition of profitable companies from financially corrupt companies through their financial characteristics. On the other hand, accounting Conservatism has a long history in accounting and financial management. For a long time Conservatism has penetrated accounting practices and this influence has been important. Therefore, it is necessary and necessary to study the relationship between accounting Conservatism and corporate Financial Crisis. To test the hypotheses of the research, two different statistical methods such as logistic regression and mean equality test have been used. Sample size includes 48 companies with Financial Crisis and 57 profitable companies in Tehran stock exchange. The results show that accounting Conservatism index has a meaningful and direct relationship with Financial Crisis of companies. There is also an inverse relationship between the corporate Financial Crisis with the size of the company and the profitability index as well as the direct relationship with the leverage ratio. The results show that sales growth has no effect on the Financial Crisis of companies and has the greatest impact on the probability of a Financial Crisis in companies, by the index of profitability or inefficiency of management in performance improvement.

Cites

No record.

References

No record.

Cite

APA: Copy

ASADI, SALEH, RAHNAMAY ROODPOSHTI, FRAYDOON, Kherdyar, Sina, & mohammadi nodeh, fazel. (2020). The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction. INVESTMENT KNOWLEDGE, 9(35 ), 337-356. SID. https://sid.ir/paper/388805/en

Vancouver: Copy

ASADI SALEH, RAHNAMAY ROODPOSHTI FRAYDOON, Kherdyar Sina, mohammadi nodeh fazel. The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction. INVESTMENT KNOWLEDGE[Internet]. 2020;9(35 ):337-356. Available from: https://sid.ir/paper/388805/en

IEEE: Copy

SALEH ASADI, FRAYDOON RAHNAMAY ROODPOSHTI, Sina Kherdyar, and fazel mohammadi nodeh, “The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction,” INVESTMENT KNOWLEDGE, vol. 9, no. 35 , pp. 337–356, 2020, [Online]. Available: https://sid.ir/paper/388805/en

Related Journal Papers