جستجوی مقالات مرتبط با کلیدواژه "سطوح محافظه کاری" در نشریات گروه "حسابداری"

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies.

The aim of this study is to investigate the impact of effective variables on the levels of accounting conservatism in the companies listed in Tehran Stock Exchenge. The effective variables are growth sales، growth assets، dividend، company size، fanancing expense، return on assets، return on sales، leverage، investment in fixed assetes and effective tax rate. The sample includes 243 companies listed in Tehran Stock Excancge during 1381-1389. We used t-test and simple linear regression analysis to examine the hypotheses. Findings indicate that the accrual approach more than the non operating accrual approach، and the latter more than the market approach present storng relationships with the variables. The study also showed that the variables of balance sheet more than the variables of statment of income provide storng relationships with conservatism.