Investigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information

The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced. In this study, the impact of the financial crisis on conservative accounting and transparency of banks in Iran has been studied. After designing the transparency indicators, the transaction information was collected from the Stock Exchange in the five-year period of ۲۰۱۱-۲۰۱۵. The statistical sample consists of ۱۸ banks selected by systematic elimination method, which in total were ۹۰ years-bank. In this research, linear regression and correlation were used to investigate the hypotheses of the research. Eviews software was used to analyze the data and test the hypotheses. What can be said in the overall conclusion of testing the hypotheses is that the financial crisis affects the conservative accounting and transparency of banks.

Keywords:

Conservative Accounting , Transparency of Bank Information , financial crisis