A REVIEW OF RELATIONSHIP BETWEEN THE POLITICAL COSTS AND CONSERVATISM IN TEHRAN STOCK EXCHANGE

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.

EBRAHIMI KORDLAR A.; SHAHRIARI ALI REZA

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:2009 | Volume:16 | Issue:57 Page(s): 3-16

Download Full-Text

Persian Verion

View:

2,071

Download:

Cites:

Information Journal Paper

Title

A REVIEW OF RELATIONSHIP BETWEEN THE POLITICAL COSTS AND CONSERVATISM IN TEHRAN STOCK EXCHANGE

Author(s)

EBRAHIMI KORDLAR A. | SHAHRIARI ALI REZA | Issue Writer Certificate

Keywords

TEHRAN STOCK EXCHANGEQ2

POLITICAL COSTSQ2

CONSERVATISMQ3

A REVIEW OF RELATIONSHIPQ2

Abstract

This study investigates the relationship between some indicators of political expenses and CONSERVATISM in Iranian companies. political hypothesis states that the companies that are in the limelight incure more expenses than the others and are more willing to disclose lower earnings and apply conservativeness in their financial statements. the notion behind the abovementioned hypothesis is that individuals, groups, politicians, and legislators use financial statements and due to high costs of information they don't adjust accounting earnings arising from accounting changes. in this study we have benefited from five year financial information (1381-1385)of the companies registered in the Tehran's stocks and exchange bourse. The results of research show that there is a negative relationship between size, investment intensity, and CONSERVATISM and in contrast level of industry contests, governmental ownership and CONSERVATISM are positively related to each other.

Cites

References

THE IMPACT OF DEBT COVENANTS, POLITICAL COSTS, BONUS PLANS AND OWNERSHIPON EARNINGS MANAGEMENT IN IRANIAN COMPANIES.

Cite

APA: Copy

EBRAHIMI KORDLAR, A., & SHAHRIARI, ALI REZA. (2009). A REVIEW OF RELATIONSHIP BETWEEN THE POLITICAL COSTS AND CONSERVATISM IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(57), 3-16. SID. https://sid.ir/paper/8203/en

Vancouver: Copy

EBRAHIMI KORDLAR A., SHAHRIARI ALI REZA. A REVIEW OF RELATIONSHIP BETWEEN THE POLITICAL COSTS AND CONSERVATISM IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(57):3-16. Available from: https://sid.ir/paper/8203/en

IEEE: Copy

A. EBRAHIMI KORDLAR, and ALI REZA SHAHRIARI, “A REVIEW OF RELATIONSHIP BETWEEN THE POLITICAL COSTS AND CONSERVATISM IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 57, pp. 3–16, 2009, [Online]. Available: https://sid.ir/paper/8203/en

Related Journal Papers