STUDY RELATION BETWEEN: OPERATING RISK AND ACCOUNTING CONSERVATISM

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MOHAMMADIFAR SAMANEH; MOHSENI MALEKI BAHARM

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Seminar Paper

Paper Information

Seminar: INTERNATIONAL CONFERENCE IN ECONOMICS, MANAGEMENT AND IRANIAN ISLAMIC CULTURE
Year:2015 | Issue:2

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Title

STUDY RELATION BETWEEN: OPERATING RISK AND ACCOUNTING CONSERVATISM

Author(s)

MOHAMMADIFAR SAMANEH | MOHSENI MALEKI BAHARM

Keywords

ACCOUNTING CONSERVATISM

OPERATING RISK

SIGNALING THEORY

BASU'S MEASURE

Abstract

THIS PAPER EMPIRICALLY TESTS THE RELATION BETWEEN A FIRM’S DEGREE OF ACCOUNTING CONSERVATISM AND ITS LEVEL OF OPERATING RISK. THIS PAPER CONSTITUTES THE FIRST EMPIRICAL STUDY IN THE ACCOUNTING LITERATURE TO TEST THE RISK SIGNALING THEORY OF ACCOUNTING CONSERVATISM WHICH IS RECENTLY PROPOSED BY WANG (2010), WHO ARGUE THAT A FIRM OPTIMALLY SELECTS A DEGREE OF ACCOUNTING CONSERVATISM IN ORDER TO SIGNAL ITS OWN OPERATING RISK TO THE CAPITAL MARKET. CONSISTENT WITH THE SIGNALING THEORY, THIS PAPER REPORTS EMPIRICAL EVIDENCE THAT FIRMS WITH A LOWER LEVEL OF OPERATING RISK ARE MORE LIKELY TO ADOPT A HIGHER LEVEL OF ACCOUNTING CONSERVATISM THAN ARE FIRMS WITH A HIGHER LEVEL OF OPERATING RISK. THIS STUDY USING BASU’S (1997) MEASURE OF ACCOUNTING CONSERVATISM. THIS STUDY 90 LISTED FIRMS OF TEHRAN STOCK EXCHANGE (TSE) DURING 6 YEAR PERIOD FROM 2008 TO 2013. THE FINDINGS OF THIS PAPER HIGHLIGHTS THE IMPORTANT ECONOMIC ROLE THAT ACCOUNTING CONSERVATISM PLAYS IN REDUCING THE CAPITAL MARKET’S INFORMATION ASYMMETRY WITH REGARD TO THE FIRM’S OPERATING RISK.

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APA: Copy

MOHAMMADIFAR, SAMANEH, & MOHSENI MALEKI, BAHARM. (2015). STUDY RELATION BETWEEN: OPERATING RISK AND ACCOUNTING CONSERVATISM. INTERNATIONAL CONFERENCE IN ECONOMICS, MANAGEMENT AND IRANIAN ISLAMIC CULTURE. SID. https://sid.ir/paper/908457/en

Vancouver: Copy

MOHAMMADIFAR SAMANEH, MOHSENI MALEKI BAHARM. STUDY RELATION BETWEEN: OPERATING RISK AND ACCOUNTING CONSERVATISM. 2015. Available from: https://sid.ir/paper/908457/en

IEEE: Copy

SAMANEH MOHAMMADIFAR, and BAHARM MOHSENI MALEKI, “STUDY RELATION BETWEEN: OPERATING RISK AND ACCOUNTING CONSERVATISM,” presented at the INTERNATIONAL CONFERENCE IN ECONOMICS, MANAGEMENT AND IRANIAN ISLAMIC CULTURE. 2015, [Online]. Available: https://sid.ir/paper/908457/en

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