محافظه‎کاری شرطی در گزارشگری مالی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشکدۀ علوم اجتماعی دانشگاه بین‌المللی امام خمینی (ره)، قزوین، ایران

2 دانشجوی دکتری حسابداری، دانشکدۀ مدیریت و اقتصاد دانشگاه تربیت مدرس، تهران، ایران

3 دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم اجتماعی دانشگاه بین‌المللی امام خمینی (ره)، قزوین، ایران

چکیده

محافظه­کاری، تمایل حسابداران به الزام درجۀ بالاتری از تأییدپذیری برای شناسایی اخبار خوشایند در مقایسه با اخبار ناخوشایند، معنا شده است. این مقاله براساس الگوی بال، کوتاری و والری (2013) به بررسی وجود محافظه­کاری شرطی در سود گزارش‎شدۀ شرکت­های پذیرفته‎شده در بورس اوراق بهادار تهران پرداخته است. این الگو با استفاده از متغیرهای مالی اندازه، نسبت ارزش دفتری به ارزش بازار حقوق صاحبان سهام، اهرم، نوسان بازده سهام و متغیرهای سود غیرمنتظره و بازده غیرعادی، به بررسی عدم تقارن زمانی سود در گزارشگری مالی شرکت­های بورسی می­پردازد. در نتایج حاصل از تحلیل رگرسیون داده­های ترکیبی بر 1140 سال­ ـ شرکت مربوط به سال­های 1384 تا 1391، شواهدی مبنی بر وجود واکنش نامتقارن سود نسبت به اخبار شرکت به‎دست نیامد. همچنین براساس الگوی بال و همکارانش (2013)، در گزارشگری مالی شرکت­های پذیرفته‎شده در بورس اوراق بهادار تهران، محافظه‎کاری شرطی وجود ندارد.

کلیدواژه‌ها


عنوان مقاله [English]

Conditional conservatism in financial reporting

نویسندگان [English]

  • Mohammad Hossein Ghaemi 1
  • Aidin Kiani 2
  • Mostafa Taghizadeh 3
1 Associate Prof., Faculty of Social Sciences, International Imam Khomeini University, Qazvin, Iran
2 Ph.D. Candidate in Accounting, Faculty of Management and Economics University of Tarbiat Modares, Tehran, Iran
3 MSc. Student in Accounting, Faculty of Social Sciences, International Imam Khomeini University, Qazvin, Iran
چکیده [English]

Conditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news. This article has investigated the existence of conditional conservatism in Tehran stock exchange firms’ reported earnings by using Ball, Kothari and Valeri (2013) model. This model explores the existence of asymmetric earnings response by using financial variables such as size, book-to-market ratio, leverage, stock return volatility, unexpected earnings and abnormal returns. Result of implementing pool data regression on 1140 firm-year observations from 2005 to 2012 indicated lack of asymmetric earnings timeliness and according to Ball, Kothari and Valeri (2013) model. There is no conditional conservatism in financial reporting of Tehran stock market firms.

کلیدواژه‌ها [English]

  • asymmetric earnings timeliness
  • conditional conservatism
  • conservative financial reporting
  • Uncertainty
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