The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange

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Keshavarzian Neda; SHEIKH MOHAMMAD JAVAD; ABBASI REZA

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2019 | Volume:11 | Issue:43 Page(s): 151-170

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Information Journal Paper

Title

The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange

Author(s)

Keshavarzian Neda | SHEIKH MOHAMMAD JAVAD | ABBASI REZA | Issue Writer Certificate

Keywords

IFRSQ2

Mandatory AdoptionQ1

Nonsystematic RiskQ1

Systematic RisksQ1

Accounting SystemQ1

Abstract

The main purpose of the paper is to estimate the effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on the relationship between market-based measured of risk and acconting variables using a sample of banks are listed on the Theran stock exchanges that covers pre-IFRS and post-IFRS periods201 5-2017, in order to examine whether IFRS introduction enhaces the systematic and Nonsystematic Risks. Employing pearson correlation coefficient and paired – samles t test and the Fisher r-to-z transformation, our finding show that the adoption IFRS reinforces positive association between loans to assets ratio with systematic risk while credity and size with systematic and Nonsystematic Risk and conservatism and EPS with systematic risk are inversely related under IFRS. In addition, the relationship between income diversification and market measures of risk is satistically significate after the adoption IFRS, than earning par share are inversely related with Systematic Risks. Finally IFRS didn’ t has any effect in the relationship between liquidity and systematic and Nonsystematic Risks. The evidence supports the findings for European companies and thus points to the benefits potentially available to companies in countries that have yet to adopt IFRS. Our findings highlight the effects of Mandatory Adoption IFRS in iranian banks so we suggest to reduce Systematic Risks in other companies, IFRS will be initially adopted voluntarily.

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APA: Copy

Keshavarzian, Neda, SHEIKH, MOHAMMAD JAVAD, & ABBASI, REZA. (2019). The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(43 ), 151-170. SID. https://sid.ir/paper/397156/en

Vancouver: Copy

Keshavarzian Neda, SHEIKH MOHAMMAD JAVAD, ABBASI REZA. The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2019;11(43 ):151-170. Available from: https://sid.ir/paper/397156/en

IEEE: Copy

Neda Keshavarzian, MOHAMMAD JAVAD SHEIKH, and REZA ABBASI, “The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 43 , pp. 151–170, 2019, [Online]. Available: https://sid.ir/paper/397156/en

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