CONSERVATISM IN FINANCIAL REPORTING: THE RELATION BETWEEN ASYMMETRIC TIMELINESS OF EARNINGS AND MTB RATIO

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.

KORDESTANI GH.R.; AMIR BEYGI LANGEROUDI H.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2008 | Volume:15 | Issue:52 Page(s): 89-106

Download Full-Text

Persian Verion

View:

2,739

Download:

Cites:

Information Journal Paper

Title

CONSERVATISM IN FINANCIAL REPORTING: THE RELATION BETWEEN ASYMMETRIC TIMELINESS OF EARNINGS AND MTB RATIO

Author(s)

KORDESTANI GH.R. | AMIR BEYGI LANGEROUDI H. | Issue Writer Certificate

Keywords

CONSERVATISMQ2

ASYMMETRIC TIMELINESS OF EARNINGSQ2

GOOD NEWSQ3

BAD NEWSQ2

MTBQ2

Abstract

In this paper we investigate the relation between ASYMMETRIC TIMELINESS OF EARNINGS and the market to book ratio by using data of firms listed in Tehran Stock Exchange (TSE). The difference between the coefficients of earnings on positive and negative returns is called ASYMMETRIC TIMELINESS OF EARNINGS. In the accounting literature it is used as a CONSERVATISM measure. The recent literature focused on the negative relation between two measures of CONSERVATISM: ASYMMETRIC TIMELINESS OF EARNINGS and the market to book ratio (MTB) in short periods. We expected this relation would be positive when ASYMMETRIC TIMELINESS OF EARNINGS measured cumulatively over long horizons. The result inconsistent to our predict show negative relation between two measure of CONSERVATISM that statistically significant.

Cites

References

No record.

Cite

APA: Copy

KORDESTANI, GH.R., & AMIR BEYGI LANGEROUDI, H.. (2008). CONSERVATISM IN FINANCIAL REPORTING: THE RELATION BETWEEN ASYMMETRIC TIMELINESS OF EARNINGS AND MTB RATIO. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(52), 89-106. SID. https://sid.ir/paper/8087/en

Vancouver: Copy

KORDESTANI GH.R., AMIR BEYGI LANGEROUDI H.. CONSERVATISM IN FINANCIAL REPORTING: THE RELATION BETWEEN ASYMMETRIC TIMELINESS OF EARNINGS AND MTB RATIO. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2008;15(52):89-106. Available from: https://sid.ir/paper/8087/en

IEEE: Copy

GH.R. KORDESTANI, and H. AMIR BEYGI LANGEROUDI, “CONSERVATISM IN FINANCIAL REPORTING: THE RELATION BETWEEN ASYMMETRIC TIMELINESS OF EARNINGS AND MTB RATIO,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 52, pp. 89–106, 2008, [Online]. Available: https://sid.ir/paper/8087/en

Related Journal Papers