Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M.
Conservatism is the asymmetries of approving earnings and costs. This asymmetric can be influential on financial performance of the firms which is reported in terms of figures of financial statements. The purpose of this study is the investigation of the relationship between accounting conservatism...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2015-02-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1087_082c9161382e5de96b753d1d7f424536.pdf |
| _version_ | 1827400561785307136 |
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| author | Mohamad Hosein Setayesh0F Manoochehr Roosta |
| author_facet | Mohamad Hosein Setayesh0F Manoochehr Roosta |
| author_sort | Mohamad Hosein Setayesh0F |
| collection | DOAJ |
| description | Conservatism is the asymmetries of approving earnings and costs. This asymmetric can be influential on financial performance of the firms which is reported in terms of figures of financial statements. The purpose of this study is the investigation of the relationship between accounting conservatism and financial efficiency scores as a comprehensive measure of financial performance. For this purpose, the variables of balance sheet conservatism, earnings conservatism and combined conservatism were examined along with financial efficiency scores. Based on 123 corporations from 2002 to 2011 and fixed effects model, results indicate that there is no relationship between balance sheet conservatism and financial efficiency scores, but the relationships between earnings and combined conservatism with financial efficiency scores are positive. In addition, companies have been categorized to two groups with high and low level financial efficiency scores, based on first and third quartiles of financial efficiency scores 10 years average. The results indicate that there is no significant difference between the groups with high and low scores in terms of earnings and combined conservatism. |
| first_indexed | 2024-03-08T20:06:06Z |
| format | Article |
| id | doaj.art-712310027be74a80a1c7f15166ca18e6 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:06Z |
| publishDate | 2015-02-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-712310027be74a80a1c7f15166ca18e62023-12-23T10:35:51ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192015-02-01114471951087Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M.Mohamad Hosein Setayesh0F0Manoochehr Roosta1دانشیار دانشگاه شیرازکارشناس ارشد حسابداری دانشگاه شیرازConservatism is the asymmetries of approving earnings and costs. This asymmetric can be influential on financial performance of the firms which is reported in terms of figures of financial statements. The purpose of this study is the investigation of the relationship between accounting conservatism and financial efficiency scores as a comprehensive measure of financial performance. For this purpose, the variables of balance sheet conservatism, earnings conservatism and combined conservatism were examined along with financial efficiency scores. Based on 123 corporations from 2002 to 2011 and fixed effects model, results indicate that there is no relationship between balance sheet conservatism and financial efficiency scores, but the relationships between earnings and combined conservatism with financial efficiency scores are positive. In addition, companies have been categorized to two groups with high and low level financial efficiency scores, based on first and third quartiles of financial efficiency scores 10 years average. The results indicate that there is no significant difference between the groups with high and low scores in terms of earnings and combined conservatism.https://qjma.atu.ac.ir/article_1087_082c9161382e5de96b753d1d7f424536.pdfearnings conservatismbalance sheet conservatismcombined conservatismfinancial efficiency scores |
| spellingShingle | Mohamad Hosein Setayesh0F Manoochehr Roosta Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. مطالعات تجربی حسابداری مالی earnings conservatism balance sheet conservatism combined conservatism financial efficiency scores |
| title | Investigation of the Relationship between
Conservatism and Financial Efficiency of Firms in
Tehran Stock Exchange by Supper Data Envelopment
Analysis
M. |
| title_full | Investigation of the Relationship between
Conservatism and Financial Efficiency of Firms in
Tehran Stock Exchange by Supper Data Envelopment
Analysis
M. |
| title_fullStr | Investigation of the Relationship between
Conservatism and Financial Efficiency of Firms in
Tehran Stock Exchange by Supper Data Envelopment
Analysis
M. |
| title_full_unstemmed | Investigation of the Relationship between
Conservatism and Financial Efficiency of Firms in
Tehran Stock Exchange by Supper Data Envelopment
Analysis
M. |
| title_short | Investigation of the Relationship between
Conservatism and Financial Efficiency of Firms in
Tehran Stock Exchange by Supper Data Envelopment
Analysis
M. |
| title_sort | investigation of the relationship between conservatism and financial efficiency of firms in tehran stock exchange by supper data envelopment analysis m |
| topic | earnings conservatism balance sheet conservatism combined conservatism financial efficiency scores |
| url | https://qjma.atu.ac.ir/article_1087_082c9161382e5de96b753d1d7f424536.pdf |
| work_keys_str_mv | AT mohamadhoseinsetayesh0f investigationoftherelationshipbetweenconservatismandfinancialefficiencyoffirmsintehranstockexchangebysupperdataenvelopmentanalysism AT manoochehrroosta investigationoftherelationshipbetweenconservatismandfinancialefficiencyoffirmsintehranstockexchangebysupperdataenvelopmentanalysism |