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

video

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

sound

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

Persian Version

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

View:

104
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Conditional Conservatism and Value Relevance of Financial Reporting

Pages

  271-297

Abstract

 Conservatism and value relevance are both the main subjects of researches included in accounting literatures. The recent value relevance decreases are, according to some academics, due to increased conservative accounting because conservatism prefers credit to relevance. So this research investigates the relation between conditional conservatism and value relevance of financial reporting and their trends. This study is an applied and descriptive-correlation research in terms of the aim and the nature and method of implementation, respectively. The sample consists of 930 firm-year observations for the period from 2011 to 2015. The research findings indicate that there is a significant positive relation between conditional conservatism and value relevance of financial reporting, that is, an increase in conservatism leads to improvement of information reliability and consequently, an increase in the value relevance of financial reporting. Moreover, findings show that conditional conservatism and value relevance of financial reporting have had an incremental trend in this period.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    Esmailikia, Gharibeh, Oshani, Mohammad, & BAKHSHI, MOHAMMAD. (2019). Conditional Conservatism and Value Relevance of Financial Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 271-297. SID. https://sid.ir/paper/672382/en

    Vancouver: Copy

    Esmailikia Gharibeh, Oshani Mohammad, BAKHSHI MOHAMMAD. Conditional Conservatism and Value Relevance of Financial Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):271-297. Available from: https://sid.ir/paper/672382/en

    IEEE: Copy

    Gharibeh Esmailikia, Mohammad Oshani, and MOHAMMAD BAKHSHI, “Conditional Conservatism and Value Relevance of Financial Reporting,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 271–297, 2019, [Online]. Available: https://sid.ir/paper/672382/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    مرکز اطلاعات علمی SID
    strs
    دانشگاه امام حسین
    بنیاد ملی بازیهای رایانه ای
    کلید پژوه
    ایران سرچ
    ایران سرچ
    File Not Exists.
    Move to top