Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism

The aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange. For this purpose three hypotheses were developed and the data on 120 c...

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Autores principales:	Seyed Hosein Sajadi, Saeed Hajizadeh, Javad Nikkar
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2014
Materias:	cost stickiness conditional conservatism good news bad news profit asymmetry Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/82eb97953a6046b4b211b1a340ad0748
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spelling	oai:doaj.org-article:82eb97953a6046b4b211b1a340ad07482021-11-04T19:46:52ZEffect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism2008-89142476-292X10.22103/jak.2014.662https://doaj.org/article/82eb97953a6046b4b211b1a340ad07482014-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_662_18449c3d9bf73b4a97a2e85921b863fb.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange. For this purpose three hypotheses were developed and the data on 120 companies in the Tehran Stock Exchange for the period 1383 to 1390 were analyzed. The regression model of panel data with fixed effects was used for test hypotheses. The results showed that the sticky behavior of cost has impact on the asymmetry relationship between earnings and returns, and caused time asymmetry in earnings recognition. Furthermore, the results showed that in the companies with sticky behavior of costs, earnings reflect negative news more quickly. Also, firms with sticky cost have conditional conservatism more than other companies.Seyed Hosein SajadiSaeed HajizadehJavad NikkarShahid Bahonar University of Kermanarticlecost stickinessconditional conservatismgood newsbad newsprofit asymmetryAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 16, Pp 81-99 (2014)
institution	DOAJ
collection	DOAJ
language	FA
topic	cost stickiness conditional conservatism good news bad news profit asymmetry Accounting. Bookkeeping HF5601-5689
spellingShingle	cost stickiness conditional conservatism good news bad news profit asymmetry Accounting. Bookkeeping HF5601-5689 Seyed Hosein Sajadi Saeed Hajizadeh Javad Nikkar Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism
description	The aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange. For this purpose three hypotheses were developed and the data on 120 companies in the Tehran Stock Exchange for the period 1383 to 1390 were analyzed. The regression model of panel data with fixed effects was used for test hypotheses. The results showed that the sticky behavior of cost has impact on the asymmetry relationship between earnings and returns, and caused time asymmetry in earnings recognition. Furthermore, the results showed that in the companies with sticky behavior of costs, earnings reflect negative news more quickly. Also, firms with sticky cost have conditional conservatism more than other companies.
format	article
author	Seyed Hosein Sajadi Saeed Hajizadeh Javad Nikkar
author_facet	Seyed Hosein Sajadi Saeed Hajizadeh Javad Nikkar
author_sort	Seyed Hosein Sajadi
title	Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism
title_short	Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism
title_full	Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism
title_fullStr	Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism
title_full_unstemmed	Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism
title_sort	effect of cost stickiness on symmetry time profit with emphasis on relationship between cost stickiness and conditional conservatism
publisher	Shahid Bahonar University of Kerman
publishDate	2014
url	https://doaj.org/article/82eb97953a6046b4b211b1a340ad0748
work_keys_str_mv	AT seyedhoseinsajadi effectofcoststickinessonsymmetrytimeprofitwithemphasisonrelationshipbetweencoststickinessandconditionalconservatism AT saeedhajizadeh effectofcoststickinessonsymmetrytimeprofitwithemphasisonrelationshipbetweencoststickinessandconditionalconservatism AT javadnikkar effectofcoststickinessonsymmetrytimeprofitwithemphasisonrelationshipbetweencoststickinessandconditionalconservatism
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Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism

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