The investigation of accounting conservatism effect on adjusted economic added value in accepted companies in Tehran stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 8
Abstract
The present research evaluation the conservatism effect on adjusted economic added value in accepted companies in Tehran stock exchange. The population of Tehran stock exchange that 114 companies were selected by means of systematic ommition method as research sample. In order to investigation of the correlation between aforementioned variables we have used regression and correlation analysis . Also in order to normality measurement of statistical data related to research variables Jaqu-Bera indicate that the related data distribution is normal. The major hypothesis is that the conservatism has significant effect on adjusted economic added value. The first sub hypothesis is that conditional conservatism has a significant effect on adjusted economic added value and the second sub hypothesis of research is that unconditional conservatism has a significant effect on adjusted economic added value . The obtained result of the major hypothesis test and the first and the conditional and unconditional conservatism have significant effect on adjusted economic added value and the kind of this effect is adverse. As a result all of the hypothesizes of the present research are accepted.
Authors and Affiliations
Somayeh Hashemiyan| Department of Accounting Payame Noor University. IR. of IRAN, Afshin Ahmadi Louyeh| Department of Accounting Payame Noor University. IR. of IRAN
Keywords
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