Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   FALL 2009 , Volume 16 , Number 57; Page(s) 3 To 16.
 
Paper: 

A REVIEW OF RELATIONSHIP BETWEEN THE POLITICAL COSTS AND CONSERVATISM IN TEHRAN STOCK EXCHANGE

 
 
Author(s):  EBRAHIMI KORDLAR A.*, SHAHRIARI ALI REZA
 
* 
 
Abstract: 

This study investigates the relationship between some indicators of political expenses and conservatism in Iranian companies. political hypothesis states that the companies that are in the limelight incure more expenses than the others and are more willing to disclose lower earnings and apply conservativeness in their financial statements. the notion behind the abovementioned hypothesis is that individuals, groups, politicians, and legislators use financial statements and due to high costs of information they don't adjust accounting earnings arising from accounting changes. in this study we have benefited from five year financial information (1381-1385)of the companies registered in the Tehran's stocks and exchange bourse. The results of research show that there is a negative relationship between size, investment intensity, and conservatism and in contrast level of industry contests, governmental ownership and conservatism are positively related to each other.

 
Keyword(s): TEHRAN STOCK EXCHANGE, POLITICAL COSTS, CONSERVATISM, A REVIEW OF RELATIONSHIP
 
References: 
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