The Association between Conditional Conservatism in Accounting and Firm’s Profits Margin
عنوان مقاله: The Association between Conditional Conservatism in Accounting and Firm’s Profits Margin
شناسه ملی مقاله: JR_JARA-1-3_001
منتشر شده در شماره 3 دوره 1 فصل August در سال 1395
شناسه ملی مقاله: JR_JARA-1-3_001
منتشر شده در شماره 3 دوره 1 فصل August در سال 1395
مشخصات نویسندگان مقاله:
Solmaz Nourizadeh - Department of Accounting, University of Mashhad, Islamic Azad University
Hojjat Tajik - Department of Accounting, University of Mashhad, Islamic Azad University
خلاصه مقاله:
Solmaz Nourizadeh - Department of Accounting, University of Mashhad, Islamic Azad University
Hojjat Tajik - Department of Accounting, University of Mashhad, Islamic Azad University
This study investigated the relationship between conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange for the years 1387 to 1390 (a period of 4 years old) pays. For this purpose a definition of theory and data about 156 years - the company has been collected. This study was conducted to measure conditional conservatism index of Ahmad and Dolman model (2007) Statistical tests also test for Kolmogorov-Smirnov and Pearson correlation coefficient was used in the analysis software SPSS 20. The findings of this study show that the conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange statistically significant relation exists between the intensity of this relationship is weak
کلمات کلیدی: Ahmed and Dolman (2007)//Profit margins/Conditional Conservative/
صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/542187/