The purpose of this research is to investigate the relationship between conservatism and unexpected accruals in Tehran Stock Exchange (TSE). Because, unexpected accruals are affected by management discretion, it is anticipated that the conservatism reflected in accruals is mainly due to unexpected accruals. In this research, the modified Jones model and the modified Jones model with non-linear cash flows were used for decomposing total accruals into expected and unexpected accruals. The test results of the research sample that includes 95 Listed Companies in Tehran Stock Exchange during years 1380-1385 shows that the unexpected accruals from the modified Jones model have significant positive relationship with conservatism. But, there is no any significant evidence of impact of the unexpected accruals from the modified Jones model with non-linear cash flows on conservatism.
Mehrani, K., Ebrahimi Kordlar, A. E. K., & Hallaj, M. (2011). Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange. Accounting and Auditing Review, 18(63), 113-128.
MLA
kaveh Mehrani; Ali Ebrahimi Kordlar Ebrahimi Kordlar; Mohammad Hallaj. "Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange". Accounting and Auditing Review, 18, 63, 2011, 113-128.
HARVARD
Mehrani, K., Ebrahimi Kordlar, A. E. K., Hallaj, M. (2011). 'Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange', Accounting and Auditing Review, 18(63), pp. 113-128.
VANCOUVER
Mehrani, K., Ebrahimi Kordlar, A. E. K., Hallaj, M. Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange. Accounting and Auditing Review, 2011; 18(63): 113-128.
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