investigate the effect of the company's cost recognition pattern on compliance with the principle of compliance on the risk of falling stock prices

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.

heydari ramsheh mina; rohy ali

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

Seminar Paper

Paper Information

Seminar: INTERNATIONAL CONFERENCE ON CHALLENGE AND NEW SOLUTIONS IN INDUSTRIAL ENGINEERING AND MANAGEMENT AND ACCOUNTING
Year:2021 | Issue:2

Download Full-Text

View:

131

Download:

Information Seminar Paper

Title

investigate the effect of the company's cost recognition pattern on compliance with the principle of compliance on the risk of falling stock prices

Author(s)

heydari ramsheh mina | rohy ali

Keywords

Adaptation principle

stock price risk

cost recognition pattern

Abstract

The main purpose of the study is to investigate the effect of the company's cost recognition pattern on compliance with the principle of compliance with the risk of falling stock prices in companies listed on the Tehran Stock Exchange during the years 1393 to 1397 ". In this regard, the risk of falling stock prices as a dependent variable and amount Observance of the principle of conformity in recognizing costs as an independent variable. The statistical sample of the research includes 112 companies that have been obtained by systematic removal from the statistical population. The research method is descriptive-correlation with applied approach. The method of collecting information in the theoretical foundations section is from the library method and in the hypothesis testing section is from the financial document documenting method. The statistical method used in this study is multiple correlation and regression method. The results of the research hypothesis test showed that adherence to the principle of compliance in the cost recognition has a significant and inverse effect on stock price risk, which means that whatever costs are recorded in the period in which they occur, regardless of the time of payment; It reduces the costs of a period of income from that period, and therefore calculates the profit of a financial period more logically; the risk of falling stock prices is reduced.

Cites

No record.

References

No record.

Cite

APA: Copy

heydari ramsheh, mina, & rohy, ali. (2021). investigate the effect of the company's cost recognition pattern on compliance with the principle of compliance on the risk of falling stock prices. INTERNATIONAL CONFERENCE ON CHALLENGE AND NEW SOLUTIONS IN INDUSTRIAL ENGINEERING AND MANAGEMENT AND. SID. https://sid.ir/paper/949499/en

Vancouver: Copy

heydari ramsheh mina, rohy ali. investigate the effect of the company's cost recognition pattern on compliance with the principle of compliance on the risk of falling stock prices. 2021. Available from: https://sid.ir/paper/949499/en

IEEE: Copy

mina heydari ramsheh, and ali rohy, “investigate the effect of the company's cost recognition pattern on compliance with the principle of compliance on the risk of falling stock prices,” presented at the INTERNATIONAL CONFERENCE ON CHALLENGE AND NEW SOLUTIONS IN INDUSTRIAL ENGINEERING AND MANAGEMENT AND. 2021, [Online]. Available: https://sid.ir/paper/949499/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops