The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2015, Vol 5, Issue 1
Abstract
This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen (2002), and abnormal operating cash flows is measured by Dechew and Tang model (2008). The statistical population studied at this research includes firms accepted in Tehran Stock Exchange, and the period of research is the years since 2006 to 2011. The systematic omission method has been used in this research in order to achieve the sample and 858 observations were chosen as the sample for research. Results show a negative relationship between unconditional accounting conservatism and abnormal operating cash flows. The results suggest that firms with upper levels of unconditional accounting conservatism appear to have lower abnormal operating cash flows.
Authors and Affiliations
M. Aliakbari, B. Banimahd, Gh. Talebnia, F. Rahnamay Roodposhti
Keywords
Related Articles
- EP ID EP147947
- DOI 10.6007/IJARAFMS/v5-i1/1445
- Views 105
- Downloads 0
The Relations among Dimensions of Service Quality, Satisfaction, Loyalty, and Willingness to pay more: Case of GSM Operators Service at Northern-Iraq
Psychology of Communication – Between Myth and Reality
Communication is a transaction in which man invents and assigns meanings to achieve its objectives. In this context, psychological theories of communication emphasize different components of human communication, includin...
Earnings Management and Banks Performance: Evidence from Europe
The primary purpose of this study is to examine whether earnings management affects banks’ current and future performance. It analyses the relationship between discretionary loan loss provision and both return on assets...
Lean Six Sigma Methodologies Applied to the Internal Control of Insurance Companies
The evolution of internal control systems brought also out the fact that risks have evolved, especially in the insurance and reinsurance sector, as outlined below. More often than not, the management of the insurance and...
The Impact of Exchange Rate Movement on Export: Empirical Evidence from Ghana
This paper aims to investigate the impact of exchange rate movement on export growth in Ghana. The data, made up of secondary sources was extracted from International Monetary Fund (IMF), United Nations Conference of Tra...