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Study of effects of accounting conservative on earnings sustainability and earnings valuation in Tehran Stock Exchange-IRAN

Publish place: The Second International Conference on New Research in Management, Economics and Accounting
Publish Year: 1394
نوع سند: مقاله کنفرانسی
زبان: English
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لینک ثابت به این Paper:
https://civilica.com/doc/440119

شناسه ملی سند علمی:

MRMEA02_354

تاریخ نمایه سازی: 16 اسفند 1394

Abstract:

Present research is aimed at demonstrating effects of conservative accounting on sustainability and valuation of earning. To this end, such a role is studied using information on companies listed in Tehran Stock Exchange(TSE), Iran, during 1388(2009)-1392(2013).Considering statistical results form E views software, model of constant and stochastic effects, unit square roof test, and accumulation test, it is known that accounting conservative has a significantly positive effects on earnings sustainability and valuation and that suchrelationships and recognition can influence managers' decision-making and finance practices.

Keywords:

Conservatism , Earnings sustainability , Earnings valuation

Authors

Roohollah Jamshidpour

Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.

Elaheh Ahmadi

Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.

Seyed Mirbakhsh Kamrani Mosavi

Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.

Ayoub Adinehvand

Department of IT, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.

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