A Comparative Study of Accounting Conservatism in Private and Public Companies with Governmental and non-Governmental Ownership
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2016, Vol 5, Issue 0
Abstract
This study examines the impact of accounting conservatism as one of the qualitative characteristics of accounting information on the performance of companies listed on the Stock Exchange of Tehran. For this purpose, a total of 125 companies were selected in 2009 to 2014 when yields their data were analyzed using multivariate regression model and by the observational data using fixed effects. The results of research hypothesis testing showed that conservatism and investment efficiency variables and future investment of firms studied had significant impacts.
Authors and Affiliations
Hamid Reza Beighi, Afshin Armin
Keywords
Related Articles
- EP ID EP638077
- DOI -
- Views 83
- Downloads 0
Energy Efficient Fuzzy Clustering Algorithm in Wireless Sensor Networks
Wireless sensor network consist of many sensor nodesthat deploy in area unattended, these nodes sense area’s eventsand send data to sink, an important property of these nodes is energy constraint, and so considering ener...
Cultural Relationship of Ilkhanan Dynasty and Europe (1258-1335 A.D /656-736 AH)
The main question of the present study is an investigation into the influential factors in formation of cultural ties between Iran and Europe during Ilkhanian reign in Iran. Common beliefs between Ilkhanan dynasty and Eu...
Measuring the Social Capital and its Relation with Entrepreneurial Orientation: Iran Social Context
Although concept of social capital has glabal validity, but evaluation criterion of social capital can be different in each context. In this research, an Iranian criterion is conpoiled for evaluation of social capital. D...
Propagation Methods of Wahhabism in Khuzestan Province
Wahhabism is a movement emerged in the 4th century by Ahmad ibnTaymiyyah, revived and developed during the 8th century by Muhammad ibnAbd al-Wahhab. Receiving support from western countries, this movement was officially...
The impact of the border economy on the progress of border cities (Case study : Border city of Baneh , Province of Kurdistan)
The advent of new and numerous cities and the expansion of the existing cities are considered as important phenomena that have come into existence in today's world under the subject of the urban development in the econom...