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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE   FALL 2012 , Volume 3 , Number 10; Page(s) 7 To 27.
 
Paper: 

CONDITIONAL CONSERVATISM AND FURTHER NEGATIVE NEWS IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

 
 
Author(s):  KHODAMI POUR AHMAD*, MALEKINIA RAHIMEH
 
* SHAHID BAHONAR UNIVERSITY OF KERMAN
 
Abstract: 

The purpose of this study is to investigate the effects of conditional conservatism imposed by the companies on further negative news. The methodology of the study is quasi experimental; to test the first hypothesis a logit regression method and to test the second hypothesis, an ordinary least squares method are used. The statistical society includes companies accepted in Tehran Stock Exchange, and the time span of the study is from the beginning of 2003 up to the end of 2010. To measure the conditional conservatism imposed by the companies a non-operating accruals model of Givoly and Hine (2000) is used.
The results indicate that there is a negative and significant relationship between conditional conservative and the likelihood of further negative news. The results also indicate lack of significant linear relationship between conditional conservatism and market reaction to good and bad news of the companies. Furthermore, a significant relationship between the size of company and its degree of financial leverage, with unusual efficiency of the company was approved.

 
Keyword(s): CONSERVATISM, CONDITIONAL CONSERVATISM, GOOD NEWS, BAD NEWS, BAD NEWS
 
References: 
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