SID.ir New Version

Paper Information

Journal:   THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES   summer 2019 , Volume 11 , Number 42 ; Page(s) 1 To 22.
 
Paper: 

Investigating The Effects Of Conditional And Unconditional Conservatism On Firms’ Investment Behavior And Future Return

 
 
Author(s):  Salehi Mehdi*, Abbaszadeh Mohammad Reza, Ahmadi Ahmad
 
* Department of Accounting, Ferdowsi Mashhad University, Mashhad, Iran
 
Abstract: 
This paper aims to investigate the relationship between two dimension of conservatism on firms’ investment behavior and future return. In previous studies, the effects of conservatism on these two variables have not been investigated, so this study is innovative. Therefore, we examined 191 accepted firms on Tehran Stock Exchange. To test the hypotheses, model estimations were done by panel data method. The results showed, increasing in conditional conservatism reduces firms’ investment, while unconditional conservatism encourages firms to invest more. Examining the relationship between conservatism and firms’ future return revealed, there was a significantly negative (positive) relation between conditional conservatism (unconditional conservatism) and firms’ future return. So increasing in conditional conservatism (unconditional conservatism) will reduce (raise) firms’ future return. Generally, the results showed, dimensions of conservatism can affect on behavior and amount of investment and returns of firms.
 
Keyword(s): Conditional Conservatism,Unconditional Conservatism,Firms’Investment Behavior,Future Return
 
 
International related papers: 
  • No item.
 
Most related Highly related Moderately related Least related
 
References: 
  • Not Registered.
  •  
  •  
 
Citations: 
  • Not Registered.
 
+ Click to Cite.
APA: Copy

SALEHI, M., & ABBASZADEH, M., & AHMADI, A. (2019). Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(42 ), 1-22. https://www.sid.ir/en/journal/ViewPaper.aspx?id=670926



Vancouver: Copy

SALEHI MEHDI, ABBASZADEH MOHAMMAD REZA, AHMADI AHMAD. Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES. 2019 [cited 2022May20];11(42 ):1-22. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=670926



IEEE: Copy

SALEHI, M., ABBASZADEH, M., AHMADI, A., 2019. Investigating the Effects of Conditional and Unconditional Conservatism on firms’ Investment Behavior and Future Return. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, [online] 11(42 ), pp.1-22. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=670926.



 
 
Persian Abstract Yearly Visit 98
 
 
Latest on Blog
Enter SID Blog