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 EP94854
- DOI 10.6007/IJARAFMS/v5-i1/1445
- Views 113
- Downloads 0
Portfolio Dynamics. A Macroeconomic Model
The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism
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...
Earnings Management around Research and Development Manipulation
The aim of this paper is to investigate the impact of research and development investment (R&D) on managers’ behaviour. Specifically, considering that R&D is a specific investment, inherently exposed to a high level of u...
Attitudes towards e-Bookkeeping in Turkey: Initial Research
Accounting profession has evolved and with the use of computer technology, many concepts related to accounting have emerged. This study considers one of such, e-bookkeeping, and uncovers the attitudes of accounting profe...
Ranking of Factoring Companies in Accordance with ARAS and COPRAS Methods
Along with the development of international trade, financing techniques have also begun to make a progress. In parallel to this progress, factoring transactions in trade financing make a significant contribution. Factori...