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۱Reason of Temporal Asymmetry of Interests, Conservatism or Cost Sticky?
نویسنده(ها): ،
اطلاعات انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی، سال
تعداد صفحات: ۱۸
This paper aims at studying the relationship between temporal asymmetry of interests with conservatism or cost sticky. We argued that the temporal asymmetry of interest which is interpreted as evidences for conservatism in the past, can be created from a separate resources named as cost sticky. In this regard, this research has used the Basu Model (1997) which is known as a measuring model of interests’ asymmetrical scheduling in the literatures on accounting for separating the two competitive theories (conservatism and cost boding). The results of experimental test using the data related to a sample of the admitted companies in Tehran Exchange in 2002–2011 indicates that among the admitted companies in Tehran Exchange, the both phenomena of conservatism and cost sticky are available independently. Nevertheless, the results show that if there is cost boding, the companies’ conservatism level will not be reduced upon controlling the boding. Meanwhile, the findings confirm that if there is conservatism upon controlling the sticky, the temporal asymmetry of interest is not influenced by the size of company, ratio of the book value to the market and financial leverage due to good and bad news.<\div>
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