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Paper Information

Journal:   JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING   2016 , Volume 1 , Number 3; Page(s) 1 To 3.
 
Paper: 

THE ASSOCIATION BETWEEN CONDITIONAL CONSERVATISM IN ACCOUNTING AND FIRM’S PROFITS MARGIN

 
 
Author(s):  NOURIZADEH SOLMAZ, TAJIK HOJJAT*
 
* DEPARTMENT OF ACCOUNTING, UNIVERSITY OF MASHHAD, ISLAMIC AZAD UNIVERSITY
 
Abstract: 

This study investigated the relationship between conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange for the years 1387 to 1390 (a period of 4 years old) pays. For this purpose a definition of theory and data about 156 years - the company has been collected. This study was conducted to measure conditional conservatism index of Ahmad and Dolman model (2007) Statistical tests also test for Kolmogorov-Smirnov and Pearson correlation coefficient was used in the analysis software SPSS 20. The findings of this study show that the conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange statistically significant relation exists between the intensity of this relationship is weak.

 
Keyword(s): AHMED AND DOLMAN (2007), PROFIT MARGINS, CONDITIONAL CONSERVATIVE
 
 
References: 
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Citations: 
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APA: Copy

NOURIZADEH, S., & TAJIK, H. (2016). THE ASSOCIATION BETWEEN CONDITIONAL CONSERVATISM IN ACCOUNTING AND FIRM’S PROFITS MARGIN. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING, 1(3), 1-3. https://www.sid.ir/en/journal/ViewPaper.aspx?id=510643



Vancouver: Copy

NOURIZADEH SOLMAZ, TAJIK HOJJAT. THE ASSOCIATION BETWEEN CONDITIONAL CONSERVATISM IN ACCOUNTING AND FIRM’S PROFITS MARGIN. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING. 2016 [cited 2021July25];1(3):1-3. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510643



IEEE: Copy

NOURIZADEH, S., TAJIK, H., 2016. THE ASSOCIATION BETWEEN CONDITIONAL CONSERVATISM IN ACCOUNTING AND FIRM’S PROFITS MARGIN. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING, [online] 1(3), pp.1-3. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510643.



 
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