اثر محافظه كاري غيرشرطي بر مربوط بودن اطلاعات حسابداري

The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information

اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﻪ ﺑﺮرﺳﯽ اﺛﺮ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﻏﯿﺮﺷﺮﻃﯽ ﺑﺮ ﻣﺮﺑﻮط ﺑﻮدن اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﭘﺮداﺧﺘﻪ اﺳﺖ. روش ﺗﺤﻘﯿﻖ ﮐﺘﺎﺑﺨﺎﻧﻪ اي و ﻫﻤﺒﺴﺘﮕﯽ ﺑﺎ اﺳﺘﻔﺎده از رﮔﺮﺳﯿﻮن ﭼﻨﺪﻣﺘﻐﯿﺮه ﻣﯽ ﺑﺎﺷﺪ. ﻧﻤﻮﻧﻪ ﺗﺤﻘﯿﻖ ﺷﺎﻣﻞ 1000 ﻣﺸﺎﻫﺪه در دوره زﻣﺎﻧﯽ ﺳﺎل ﻫﺎي 1380 ﺗﺎ 1391 اﺳﺖ. ﻣﺘﻐﯿﺮ ﻫﺎي ﻣﺴﺘﻘﻞ ﭘﮋوﻫﺶ ﺷﺎﻣﻞ ﺳﻮد ﺧﺎﻟﺺ ، ارزش دﻓﺘﺮي ﺣﻘﻮق ﺻﺎﺣﺒﺎن ﺳﻬﺎم ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﻏﯿﺮﺷﺮﻃﯽ ، ﻧﺴﺒﺖ ﺑﺪﻫﯽ ، زﯾﺎن دوره و اﻧﺪازه ﺷﺮﮐﺖ اﺳﺖ. ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ ارزش ﺑﺎزار ﺳﻬﺎم ﻣﯽ ﺑﺎﺷﺪ. ﻧﺘﺎﯾﺞ ﺗﺤﻘﯿﻖ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﻣﺤﺎﻓﻈﻪ ﮐﺎري در دوره ﺗﺤﻘﯿﻖ اﻓﺰاﯾﺶ ﯾﺎﻓﺘﻪ اﺳﺖ و اﻓﺰاﯾﺶ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﻣﻮﺟﺐ اﻓﺰاﯾﺶ ﻣﺮﺑﻮط ﺑﻮدن اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري شده است

This study to investigate the unconditional conservatism on value relevance of accounting information on the Tehran Stock Exchange (TSE). The methodology is a data-gathering method and correlation by using multiple regression and a sample including 1000 years-firms during 2001-2012. Dependent variables include net income, book value of equity, unconditional conservatism, debt ratio, loss and size of company. Independent variable is market value of stock. The results show that the conservatism is increased. an‎d conservatism