The Level of Conservatism and its Effect on Earnings Management of Listed Companies in Tehran Stock Exchange
Publish place: International Journal of Advanced Studies in Humanities and Social Science، Vol: 7، Issue: 3
Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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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.
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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
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