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رابطه بین کیفیت افشا و محافظهکاری در بورس اوراق بهادار تهران | ||
پژوهش های تجربی حسابداری | ||
مقاله 1، دوره 3، شماره 2 - شماره پیاپی 8، تیر 1392، صفحه 1-19 اصل مقاله (583.62 K) | ||
شناسه دیجیتال (DOI): 10.22051/jera.2013.574 | ||
نویسندگان | ||
نظام الدین رحیمیان1؛ مهدی ابراهیمی میمند* 2 | ||
1موسسه رجا | ||
2دانشگاه شیراز | ||
چکیده | ||
این پژوهش به بررسی رابطه بین کیفیت افشا و محافظهکاری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران میپردازد. برای سنجش متغیر کیفیت افشا، از امتیاز کلی داده شده توسط سازمان بورس و اوراق بهادار به شرکتها در زمینه افشا و اطلاعرسانی استفاده شد و رابطه آن با مدیریت سود و محافظهکاری مشروط و نامشروط بررسی شد. در این پژوهش از اطلاعات 102 شرکت پذیرفته شده در بورس اوراق بهادار تهران در دوره زمانی 1384-1389 و از روش رگرسون خطی (OLS) استفاده شد. یافتههای پژوهش حاکی از آن است که بین کیفیت افشا و سطح اقلام تعهدی اختیاری رابطه منفی و معنادار، و بین کیفیت افشا و محافظهکاری مشروط رابطه مثبت و معنادار وجود دارد. هم چنین نتایج نشان داد که با افزایش کیفیت افشای اطلاعات، میزان محافظهکاری نامشروط کاهش مییابد. | ||
کلیدواژهها | ||
کیفیت افشا؛ محافظهکاری مشروط؛ محافظهکاری نامشروط؛ اقلام تعهدی اختیاری | ||
عنوان مقاله [English] | ||
Relation between Disclosures Quality and Conditional and Unconditional Conservatism | ||
نویسندگان [English] | ||
Nezamadin Rahimian1؛ Mehdi Ebrahimi Maimand2 | ||
چکیده [English] | ||
This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality and then investigate it relation to earning management and conditional and unconditional conservatism. The study sample included 102 companies listed in Tehran Stock Exchange during years 1384 to 1389 and use linear regression to test the hypothesis. the results of the tests revealed that is negative relation between disclosures quality and earning management and positive relation between disclosures quality and conditional conservatism. In additions result show that increase in disclosures quality along with decrease in unconditional conservatism. | ||
کلیدواژهها [English] | ||
Disclosures Quality, conditional conservatism, Unconditional Conservatism, Discretionary accruals | ||
مراجع | ||
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