Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge

The aim of this study is to investigate the impact of effective variables on the levels of accounting conservatism in the companies listed in Tehran Stock Exchenge. The effective variables are growth sales, growth assets, dividend, company size, fanancing expense, return on assets, return on sales,...

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Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	keywords: levels of conservatism variables of balance sheet variables of statment of profit and loss Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7025f0309f8d4a3a8bea6aaa13d05a51
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id	oai:doaj.org-article:7025f0309f8d4a3a8bea6aaa13d05a51
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spelling	oai:doaj.org-article:7025f0309f8d4a3a8bea6aaa13d05a512021-11-04T19:45:28ZInvestigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge2008-89142476-292X10.22103/jak.2013.606https://doaj.org/article/7025f0309f8d4a3a8bea6aaa13d05a512013-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_606_c5be284e197273c3e31f5a06751a40e9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe aim of this study is to investigate the impact of effective variables on the levels of accounting conservatism in the companies listed in Tehran Stock Exchenge. The effective variables are growth sales, growth assets, dividend, company size, fanancing expense, return on assets, return on sales, leverage, investment in fixed assetes and effective tax rate. The sample includes 243 companies listed in Tehran Stock Excancge during 1381-1389. We used t-test and simple linear regression analysis to examine the hypotheses. Findings indicate that the accrual approach more than the non operating accrual approach, and the latter more than the market approach present storng relationships with the variables. The study also showed that the variables of balance sheet more than the variables of statment of income provide storng relationships with conservatism.Shahid Bahonar University of Kermanarticlekeywords: levels of conservatismvariables of balance sheetvariables of statment of profit and lossAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 14, Pp 109-127 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	keywords: levels of conservatism variables of balance sheet variables of statment of profit and loss Accounting. Bookkeeping HF5601-5689
spellingShingle	keywords: levels of conservatism variables of balance sheet variables of statment of profit and loss Accounting. Bookkeeping HF5601-5689 Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge
description	The aim of this study is to investigate the impact of effective variables on the levels of accounting conservatism in the companies listed in Tehran Stock Exchenge. The effective variables are growth sales, growth assets, dividend, company size, fanancing expense, return on assets, return on sales, leverage, investment in fixed assetes and effective tax rate. The sample includes 243 companies listed in Tehran Stock Excancge during 1381-1389. We used t-test and simple linear regression analysis to examine the hypotheses. Findings indicate that the accrual approach more than the non operating accrual approach, and the latter more than the market approach present storng relationships with the variables. The study also showed that the variables of balance sheet more than the variables of statment of income provide storng relationships with conservatism.
format	article
title	Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge
title_short	Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge
title_full	Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge
title_fullStr	Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge
title_full_unstemmed	Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge
title_sort	investigation of the impact of effective variables on levels of accounting conservatism in companies listed in tehran stock excancge
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/7025f0309f8d4a3a8bea6aaa13d05a51
_version_	1718444655896428544

Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge

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