Accounting Conservatism and Liquidity Management
This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting conservatism has been measured by Gyvly a...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_626_22e16c24443126cb6ef0f23a2735c08e.pdf |
| _version_ | 1828350490658734080 |
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| author | hasan zalaghi morteza bayat |
| author_facet | hasan zalaghi morteza bayat |
| author_sort | hasan zalaghi |
| collection | DOAJ |
| description | This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting conservatism has been measured by Gyvly and Hime model and then to measure the effects of accounting conservatism on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between conservatism and management of liquidity. Also between accounting conservatism and thetendency to saving there is a significant negative relation. The research results show of the more conservatism, the less cash available for firms. |
| first_indexed | 2024-04-14T01:26:39Z |
| format | Article |
| id | doaj.art-c0cd9e7d4aa6424a93d5a64f8f61f87f |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-14T01:26:39Z |
| publishDate | 2015-12-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-c0cd9e7d4aa6424a93d5a64f8f61f87f2022-12-22T02:20:26ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202015-12-0152152810.22051/jera.2015.626626Accounting Conservatism and Liquidity Managementhasan zalaghi0morteza bayat1استادیار دانشگاه بوعلی سینا همداندانشجوی فوق لیسانس حسابداری دانشگاه شهید بهشتیThis study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting conservatism has been measured by Gyvly and Hime model and then to measure the effects of accounting conservatism on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between conservatism and management of liquidity. Also between accounting conservatism and thetendency to saving there is a significant negative relation. The research results show of the more conservatism, the less cash available for firms.http://jera.alzahra.ac.ir/article_626_22e16c24443126cb6ef0f23a2735c08e.pdfConservatismLiquidity Managementpropensity to save |
| spellingShingle | hasan zalaghi morteza bayat Accounting Conservatism and Liquidity Management پژوهشهای تجربی حسابداری Conservatism Liquidity Management propensity to save |
| title | Accounting Conservatism and Liquidity Management |
| title_full | Accounting Conservatism and Liquidity Management |
| title_fullStr | Accounting Conservatism and Liquidity Management |
| title_full_unstemmed | Accounting Conservatism and Liquidity Management |
| title_short | Accounting Conservatism and Liquidity Management |
| title_sort | accounting conservatism and liquidity management |
| topic | Conservatism Liquidity Management propensity to save |
| url | http://jera.alzahra.ac.ir/article_626_22e16c24443126cb6ef0f23a2735c08e.pdf |
| work_keys_str_mv | AT hasanzalaghi accountingconservatismandliquiditymanagement AT mortezabayat accountingconservatismandliquiditymanagement |