Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange

This research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013. This study also compares the impacts of condit...

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Autores principales:	Abbas Aflatooni, Hassan Zalaghi, Hamed Kamare'i
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	conditional conservatism unconditional conservatism financing banks financial institutions Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/3b0a1245f7634d33bf3a299c5bf99f0e
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spelling	oai:doaj.org-article:3b0a1245f7634d33bf3a299c5bf99f0e2021-11-04T19:51:56ZEffects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2016.1537https://doaj.org/article/3b0a1245f7634d33bf3a299c5bf99f0e2016-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1537_b8265bbc2f1e187c605a0844575234c5.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013. This study also compares the impacts of conditional/ unconditional conservatism on the amount of loans received from banks and financial institutions. To measure the conditional and unconditional conservatisms, the criteria introduced by Khan and Watts (2009) and Beaver and Ryan (2000), respectively, were used.The results showed that increasing the degree of conditional/ unconditional conservatism leads to increasing in the volume of loans received from banks and financial institutions. In other words, banks and financial institutions are more eager to grant loans to the firms that accept higher degree of conservatism. Also, the results indicated that, compared with the unconditional conservatism, conditional conservatism has higher impact on the volume of loans received from banks and financial institutes.Abbas AflatooniHassan ZalaghiHamed Kamare'iShahid Bahonar University of Kermanarticleconditional conservatismunconditional conservatismfinancingbanksfinancial institutionsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 26, Pp 151-170 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	conditional conservatism unconditional conservatism financing banks financial institutions Accounting. Bookkeeping HF5601-5689
spellingShingle	conditional conservatism unconditional conservatism financing banks financial institutions Accounting. Bookkeeping HF5601-5689 Abbas Aflatooni Hassan Zalaghi Hamed Kamare'i Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange
description	This research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013. This study also compares the impacts of conditional/ unconditional conservatism on the amount of loans received from banks and financial institutions. To measure the conditional and unconditional conservatisms, the criteria introduced by Khan and Watts (2009) and Beaver and Ryan (2000), respectively, were used.The results showed that increasing the degree of conditional/ unconditional conservatism leads to increasing in the volume of loans received from banks and financial institutions. In other words, banks and financial institutions are more eager to grant loans to the firms that accept higher degree of conservatism. Also, the results indicated that, compared with the unconditional conservatism, conditional conservatism has higher impact on the volume of loans received from banks and financial institutes.
format	article
author	Abbas Aflatooni Hassan Zalaghi Hamed Kamare'i
author_facet	Abbas Aflatooni Hassan Zalaghi Hamed Kamare'i
author_sort	Abbas Aflatooni
title	Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange
title_short	Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange
title_full	Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange
title_fullStr	Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange
title_full_unstemmed	Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange
title_sort	effects of accounting conservatism on financing through banks and financial institutions in firms listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/3b0a1245f7634d33bf3a299c5bf99f0e
work_keys_str_mv	AT abbasaflatooni effectsofaccountingconservatismonfinancingthroughbanksandfinancialinstitutionsinfirmslistedintehranstockexchange AT hassanzalaghi effectsofaccountingconservatismonfinancingthroughbanksandfinancialinstitutionsinfirmslistedintehranstockexchange AT hamedkamare039i effectsofaccountingconservatismonfinancingthroughbanksandfinancialinstitutionsinfirmslistedintehranstockexchange
_version_	1718444584956067840

Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange

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