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گواهی نمایه سازی مقاله Study of effects of accounting conservative on earnings sustainability and earnings valuation in Tehran Stock Exchange-IRAN

عنوان مقاله: Study of effects of accounting conservative on earnings sustainability and earnings valuation in Tehran Stock Exchange-IRAN
شناسه (COI) مقاله: MRMEA02_354
منتشر شده در دومین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد و حسابداری در سال ۱۳۹۴
مشخصات نویسندگان مقاله:

Roohollah Jamshidpour - Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Elaheh Ahmadi - Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Seyed Mirbakhsh Kamrani Mosavi - Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Ayoub Adinehvand - Department of IT, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.

خلاصه مقاله:
Present research is aimed at demonstrating effects of conservative accounting on sustainability and valuation of earning. To this end, such a role is studied using information on companies listed in Tehran Stock Exchange(TSE), Iran, during 1388(2009)-1392(2013).Considering statistical results form E views software, model of constant and stochastic effects, unit square roof test, and accumulation test, it is known that accounting conservative has a significantly positive effects on earnings sustainability and valuation and that suchrelationships and recognition can influence managers' decision-making and finance practices.

کلمات کلیدی:
Conservatism, Earnings sustainability, Earnings valuation.

صفحه اختصاصی مقاله و دریافت فایل کامل: https://www.civilica.com/Paper-MRMEA02-MRMEA02_354.html