video

sound

Persian Version

View:

152

Download:

20

Cites:

Information Journal Paper

Title

AN INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS CONSERVATISM AND PRICE TO BOOK RATIO BASED ON BASU’S METHOD

Author(s)

SALEHI MAHDI | GHORBANI BEHZAD

Pages

  29-40

Abstract

 One of the most important concepts in financial statement analysis and evaluation is conservatism. Thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements.This research is about to consider the relation of effective factors on organizations’ conservatism that one of them is the portion of shares’ market value to shares’ book value. Data was collected from annual reports of listed companies on Tehran Stock Exchange during 2003-2009. The results of the study revealed that there was no significant relationship between EARNINGS CONSERVATISM and PRICE TO BOOK RATIO.

Cites

  • No record.
  • References

  • No record.
  • Related Journal Papers

    Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops

    Cite

    APA: Copy

    SALEHI, M., & GHORBANI, B. (2011). AN INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS CONSERVATISM AND PRICE TO BOOK RATIO BASED ON BASU’S METHOD. INTERNATIONAL JOURNAL OF BUSINESS AND DEVELOPMENT STUDIES, 3(1), 29-40. https://sid.ir/paper/213366/en

    Vancouver: Copy

    SALEHI MAHDI, GHORBANI BEHZAD. AN INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS CONSERVATISM AND PRICE TO BOOK RATIO BASED ON BASU’S METHOD. INTERNATIONAL JOURNAL OF BUSINESS AND DEVELOPMENT STUDIES. 2011 [cited 2023January29];3(1):29-40. Available from: https://sid.ir/paper/213366/en

    IEEE: Copy

    SALEHI, M., GHORBANI, B., 2011. AN INVESTIGATION OF RELATIONSHIP BETWEEN EARNINGS CONSERVATISM AND PRICE TO BOOK RATIO BASED ON BASU’S METHOD. INTERNATIONAL JOURNAL OF BUSINESS AND DEVELOPMENT STUDIES, [online] 3(1), pp.29-40. Available: https://sid.ir/paper/213366/en.