CROSS SECTIONAL VARIATION IN CASH FLOW ASYMMETRIC TIMELINESS AND ITS EFFECT ON CONDITIONAL CONSERVATISM

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.

SAJADI SEYYED HOSIEN; RASHIDY BAGHI MOHSEN; NICKAR JAVAD

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

Journal Paper

Paper Information

Journal: FINANCIAL RESEARCH Year:2015 | Volume:17 | Issue:1 Page(s): 83-102

Download Full-Text

Persian Verion

View:

877

Download:

Cites:

Information Journal Paper

Title

CROSS SECTIONAL VARIATION IN CASH FLOW ASYMMETRIC TIMELINESS AND ITS EFFECT ON CONDITIONAL CONSERVATISM

Author(s)

SAJADI SEYYED HOSIEN | RASHIDY BAGHI MOHSEN | NICKAR JAVAD | Issue Writer Certificate

Keywords

ASYMMETRY TIMEQ2

CONSERVATISMQ1

CORPORATE LIFE CYCLEQ2

OPERATING CASH FLOWQ2

Abstract

The current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional CONSERVATISM. In this study, data from 120 firms in Tehran Stock Exchange for the period spanning 1384- 1390 were examined.The regression model used in this research is panel data method with fixed effects approach. The most common measure of conditional CONSERVATISM in accounting is ASYMMETRY TIMEliness in recognizing profits and losses. Nevertheless, this measure combines both ASYMMETRY TIMEliness of accruals and cash flows from operation.Given that ASYMMETRY TIMEliness of OPERATING CASH FLOW does not belong to the domain of profits and losses, it causes variation in the test of conservative. In this research, with respect to good and bad news, it was shown that ASYMMETRY TIMEliness of OPERATING CASH FLOW is cross sectionally different with lifecycle variable of company (size, age, growth and capital expenditure). The results show that CONSERVATISM is higher in the early stages of the company lifecycle.

Cites

No record.

References

No record.

Cite

APA: Copy

SAJADI, SEYYED HOSIEN, RASHIDY BAGHI, MOHSEN, & NICKAR, JAVAD. (2015). CROSS SECTIONAL VARIATION IN CASH FLOW ASYMMETRIC TIMELINESS AND ITS EFFECT ON CONDITIONAL CONSERVATISM. FINANCIAL RESEARCH, 17(1 ), 83-102. SID. https://sid.ir/paper/91189/en

Vancouver: Copy

SAJADI SEYYED HOSIEN, RASHIDY BAGHI MOHSEN, NICKAR JAVAD. CROSS SECTIONAL VARIATION IN CASH FLOW ASYMMETRIC TIMELINESS AND ITS EFFECT ON CONDITIONAL CONSERVATISM. FINANCIAL RESEARCH[Internet]. 2015;17(1 ):83-102. Available from: https://sid.ir/paper/91189/en

IEEE: Copy

SEYYED HOSIEN SAJADI, MOHSEN RASHIDY BAGHI, and JAVAD NICKAR, “CROSS SECTIONAL VARIATION IN CASH FLOW ASYMMETRIC TIMELINESS AND ITS EFFECT ON CONDITIONAL CONSERVATISM,” FINANCIAL RESEARCH, vol. 17, no. 1 , pp. 83–102, 2015, [Online]. Available: https://sid.ir/paper/91189/en

Related Journal Papers