The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items

The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items

AbstractThis research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392. The nonrecurring gains and losses, also known as spe...

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Bibliographic Details
Main Authors:	Mohammad Hossein Safarzadeh, Ahmad Saghafi Pour1F
Format:	Article
Language:	fas
Published:	Allameh Tabataba'i University Press 2015-12-01
Series:	مطالعات تجربی حسابداری مالی
Subjects:	nonrecurring items earnings response coefficient accounting conservatism
Online Access:	https://qjma.atu.ac.ir/article_4053_f174149636d52d0cad5965e15f4a969e.pdf

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