Conditional conservatism in financial reporting
Conditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news. This article has investigated the existence of conditional conservatism in Tehran stock exchange firms’ reported earnings by using Ball, Kothar...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2014-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_52904_218df1ac5c02c3880a720d7c375e6fa9.pdf |
| _version_ | 1811251865384386560 |
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| author | Mohammad Hossein Ghaemi Aidin Kiani Mostafa Taghizadeh |
| author_facet | Mohammad Hossein Ghaemi Aidin Kiani Mostafa Taghizadeh |
| author_sort | Mohammad Hossein Ghaemi |
| collection | DOAJ |
| description | Conditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news. This article has investigated the existence of conditional conservatism in Tehran stock exchange firms’ reported earnings by using Ball, Kothari and Valeri (2013) model. This model explores the existence of asymmetric earnings response by using financial variables such as size, book-to-market ratio, leverage, stock return volatility, unexpected earnings and abnormal returns. Result of implementing pool data regression on 1140 firm-year observations from 2005 to 2012 indicated lack of asymmetric earnings timeliness and according to Ball, Kothari and Valeri (2013) model. There is no conditional conservatism in financial reporting of Tehran stock market firms. |
| first_indexed | 2024-04-12T16:26:34Z |
| format | Article |
| id | doaj.art-78928b7558244efe9764a0f40c7b38cd |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-12T16:26:34Z |
| publishDate | 2014-12-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-78928b7558244efe9764a0f40c7b38cd2022-12-22T03:25:22ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392014-12-0121447148410.22059/acctgrev.2014.5290452904Conditional conservatism in financial reportingMohammad Hossein Ghaemi0Aidin Kiani1Mostafa Taghizadeh2Associate Prof., Faculty of Social Sciences, International Imam Khomeini University, Qazvin, IranPh.D. Candidate in Accounting, Faculty of Management and Economics University of Tarbiat Modares, Tehran, IranMSc. Student in Accounting, Faculty of Social Sciences, International Imam Khomeini University, Qazvin, IranConditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news. This article has investigated the existence of conditional conservatism in Tehran stock exchange firms’ reported earnings by using Ball, Kothari and Valeri (2013) model. This model explores the existence of asymmetric earnings response by using financial variables such as size, book-to-market ratio, leverage, stock return volatility, unexpected earnings and abnormal returns. Result of implementing pool data regression on 1140 firm-year observations from 2005 to 2012 indicated lack of asymmetric earnings timeliness and according to Ball, Kothari and Valeri (2013) model. There is no conditional conservatism in financial reporting of Tehran stock market firms.https://acctgrev.ut.ac.ir/article_52904_218df1ac5c02c3880a720d7c375e6fa9.pdfasymmetric earnings timelinessconditional conservatismconservative financial reportingUncertainty |
| spellingShingle | Mohammad Hossein Ghaemi Aidin Kiani Mostafa Taghizadeh Conditional conservatism in financial reporting بررسیهای حسابداری و حسابرسی asymmetric earnings timeliness conditional conservatism conservative financial reporting Uncertainty |
| title | Conditional conservatism in financial reporting |
| title_full | Conditional conservatism in financial reporting |
| title_fullStr | Conditional conservatism in financial reporting |
| title_full_unstemmed | Conditional conservatism in financial reporting |
| title_short | Conditional conservatism in financial reporting |
| title_sort | conditional conservatism in financial reporting |
| topic | asymmetric earnings timeliness conditional conservatism conservative financial reporting Uncertainty |
| url | https://acctgrev.ut.ac.ir/article_52904_218df1ac5c02c3880a720d7c375e6fa9.pdf |
| work_keys_str_mv | AT mohammadhosseinghaemi conditionalconservatisminfinancialreporting AT aidinkiani conditionalconservatisminfinancialreporting AT mostafataghizadeh conditionalconservatisminfinancialreporting |