The Level of Conservatism and its Effect on Earnings Management of Listed Companies in Tehran Stock Exchange

Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
View: 80

This Paper With 15 Page And PDF Format Ready To Download

  • Certificate
  • من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

شناسه ملی سند علمی:

JR_UPAEI-7-3_010

تاریخ نمایه سازی: 6 شهریور 1402

Abstract:

The main objective of this research is the level of conservatism and its effect on earnings management of listed companies in Tehran Stock Exchange. The research methodology is a descriptive research from methodology point of view and is an analytical research. Therefore for data collection the scientific websites, journals and books related to the topic of the study will be used. The research result showed that taking note of the statistical tests for the main hypothesis we can see that there is a significant relationship between the level of conservatism and earnings management. Considering the results of the statistical test of the secondary hypothesis we can see that there is a significant relationship between the level of conservatism and discretionary accruals.

Keywords:

Level Of Conservatism , Effect Of Earnings Management , Tehran Stock Exchange , Finance

Authors

Amrollah Zaynali Kermani

M.A student in Accounting, Science and Research Branch, Islamic Azad University

Farzaneh Bigzade

Assistant Professor, Islamic Azad University of kerman, Iran

Ahmad Khodamipour

Associate professor in Accounting, Shahid Bahonar University of kerman, Iran

مراجع و منابع این Paper:

لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :
  • Yaghoobzadeh A. et al., (۲۰۱۲), Conservatism and reduced risk of ...
  • Esmaili, S. (۲۰۰۶) “The relationship between earnings quality and stock ...
  • Aslani, A. and H. (۲۰۰۱). “the role of positive theory ...
  • Aflatooni, A., Nikbakht, L. (۲۰۱۰), the application of Econometrics in ...
  • Saghafi, A. (۱۹۹۳). “the theory of efficient market of securities ...
  • Saghafi, A. & Sadidi, M. (۲۰۰۸). “the effect of accounting ...
  • Khawjawi, S. and Allahyari, H. (۲۰۰۷). “Evaluating the effect of ...
  • Dastgir, M. and Hosseinzadeh, A.H. and Khodadadi, V. and Vaez, ...
  • Stock exchange organization. (۲۰۱۱). “the good quality of disclosure and ...
  • نمایش کامل مراجع