Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING RESEARCH | Year:1395 | Volume:8 | Issue:1 (27) | Start Page:1 | End Page:17

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Title

APPROACH FOR USING ACCOUNTING STANDARDS

Pages

 Start Page 1 | End Page 17

Abstract

 This article investigate how corporation using ACCOUNTING STANDARDS in quantitative method. For this purpose, we make an index for measuring degree of principle and rule base oriented then explore behavior of this index in some variable that root in positive accounting theory. Result show that corporation with high political cost intend to use more rule based standards. In other hand corporation with more debt and management compensation cost try to using more principle oriented ACCOUNTING STANDARDS. In addition, we find that with increase in FINANCIAL CONSTRAINT and crisis risk, corporation intent to shifting to using more principle based ACCOUNTING STANDARDS. We used corporation data’s that exist in Tehran stock exchange during 2000 to 2015.

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