نویسندگان
دانشگاه شهید باهنر کرمان
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Due to the importance of financial reporting on users' decisions and the influence of conservatism methods on the financial statements and consequently on firms' financial decisions, in this survey, the relationship between accounting conservatism and financial decisions, related to firms' financing methods and propensity to save cash, has been studied. Analysis of these decisions is performed according to the two visions of "Efficient Contracting View" and "Distortion of Information View". This research is performed using a sample of firms listed on the Tehran Stock Exchange, based on the multiple regression method for model one and the Probit method for model two. The measure of Dichev and Tang (2008) has been used to estimate accounting conservatism based on quarterly data for the firms listed on the Tehran Stock Exchange over the period of 1379-1390, using rolling and time series methods, to estimate accounting conservatism for each firm over the period 1385-1390. The results indicate that the propensity to save cash corresponds with distortion of information view, showing that firms with greater reporting conservatism have a more propensity to save cash. Moreover, although the meaningful relationship between conservatism and firm's financing methods has the overall significance, but because of a greater use of debt in firms' financing, it was impossible to define the type of relationship.
کلیدواژهها [English]
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