Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly

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Yadegari Saeid; HASHEMI SEYED ABBAS; AMIRI HADI

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:16 | Issue:62 Page(s): 69-95

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Information Journal Paper

Title

Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly

Author(s)

Yadegari Saeid | HASHEMI SEYED ABBAS | AMIRI HADI | Issue Writer Certificate

Keywords

Correction of accruals anomalyQ1

Accounting ConservatismQ2

Accrual persistenceQ2

High degree of accounting conservatismQ1

Abstract

One of the main reasons for the accruals anomaly is the lower persistence of accrual component of earnings to its cash component. Conservatism, as an accounting convention, increases the reliability of accruals, therefore, it is predicted that conservatism increases Accrual persistence. In this study, the effects of different degrees of Accounting Conservatism on the persistence of accrual component of earnings were investigated. Consequently, the role of Accounting Conservatism in the correction of the accruals anomaly was also evaluated which so far, no study has been conducted on this issue in Iran. Therefore, two hypotheses were developed which were statistically examined through multivariable regression models using combined data. Accordingly, using systematic removal method, 105 companies accepted in Tehran Stock Exchange during a 10 year period from 2007 to 2016 were selected as the statistical sample. It was found that accruals level showed a negative influence on the firm returns indicating the presence of accruals anomaly. Additionally, the results revealed that higher degrees of conservatism increased the persistence of accruals and as a result contributed to the correction process of accruals anomaly. The obtained results are consistent with the theoretical foundations of this research.

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APA: Copy

Yadegari, Saeid, HASHEMI, SEYED ABBAS, & AMIRI, HADI. (2019). Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(62 ), 69-95. SID. https://sid.ir/paper/391554/en

Vancouver: Copy

Yadegari Saeid, HASHEMI SEYED ABBAS, AMIRI HADI. Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;16(62 ):69-95. Available from: https://sid.ir/paper/391554/en

IEEE: Copy

Saeid Yadegari, SEYED ABBAS HASHEMI, and HADI AMIRI, “Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 62 , pp. 69–95, 2019, [Online]. Available: https://sid.ir/paper/391554/en

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