Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism

The purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports. Differential Timeliness (DT) is used as a measure for evaluation of conservatism. The data is de...

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Autores principales:	Rezvan Hejazi, Zahra Masoumi Bilandi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	accounting conservatism discretionary accruals differential timeliness managerial reporting behavior Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/f9ba4ec91a9f4ee8853ef576be959ef9
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spelling	oai:doaj.org-article:f9ba4ec91a9f4ee8853ef576be959ef92021-11-04T19:41:02ZEffect of Growth and Managerial Reporting Behavior on Accounting Conservatism2008-89142476-292X10.22103/jak.2011.22https://doaj.org/article/f9ba4ec91a9f4ee8853ef576be959ef92011-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_22_d4c7207ee46ec4bc80a195f7d09c49d1.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports. Differential Timeliness (DT) is used as a measure for evaluation of conservatism. The data is derived from the financial statements of 43 manufacturing firms in Tehran Stock Exchange (TSE) during 1380-1387. Using data analysis by the method of multi-variables linear regression, the results represent a negative relationship between differential timeliness and discretionary accruals that is statistically significant. In addition, the results indicate lack of meaning relationship between growth and DT. According to the results of the study, it is suggested that for evaluation of conservatism in financial reporting, discretionary accruals shloud be used. The firms with higher discretionary accruals indicate lower level of conservatism in comparison with the firms with low discretionary accruals and vice versa .With conservatism, profits of the period approximately equal to cash flow while discretionary accruals gradually turn into zero.Rezvan HejaziZahra Masoumi BilandiShahid Bahonar University of Kermanarticleaccounting conservatismdiscretionary accrualsdifferential timelinessmanagerial reporting behaviorAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 6, Pp 111-128 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	accounting conservatism discretionary accruals differential timeliness managerial reporting behavior Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting conservatism discretionary accruals differential timeliness managerial reporting behavior Accounting. Bookkeeping HF5601-5689 Rezvan Hejazi Zahra Masoumi Bilandi Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism
description	The purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports. Differential Timeliness (DT) is used as a measure for evaluation of conservatism. The data is derived from the financial statements of 43 manufacturing firms in Tehran Stock Exchange (TSE) during 1380-1387. Using data analysis by the method of multi-variables linear regression, the results represent a negative relationship between differential timeliness and discretionary accruals that is statistically significant. In addition, the results indicate lack of meaning relationship between growth and DT. According to the results of the study, it is suggested that for evaluation of conservatism in financial reporting, discretionary accruals shloud be used. The firms with higher discretionary accruals indicate lower level of conservatism in comparison with the firms with low discretionary accruals and vice versa .With conservatism, profits of the period approximately equal to cash flow while discretionary accruals gradually turn into zero.
format	article
author	Rezvan Hejazi Zahra Masoumi Bilandi
author_facet	Rezvan Hejazi Zahra Masoumi Bilandi
author_sort	Rezvan Hejazi
title	Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism
title_short	Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism
title_full	Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism
title_fullStr	Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism
title_full_unstemmed	Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism
title_sort	effect of growth and managerial reporting behavior on accounting conservatism
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/f9ba4ec91a9f4ee8853ef576be959ef9
work_keys_str_mv	AT rezvanhejazi effectofgrowthandmanagerialreportingbehavioronaccountingconservatism AT zahramasoumibilandi effectofgrowthandmanagerialreportingbehavioronaccountingconservatism
_version_	1718444689048207360

Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism

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