The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2015, Vol 5, Issue 1
Abstract
This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen (2002), and abnormal operating cash flows is measured by Dechew and Tang model (2008). The statistical population studied at this research includes firms accepted in Tehran Stock Exchange, and the period of research is the years since 2006 to 2011. The systematic omission method has been used in this research in order to achieve the sample and 858 observations were chosen as the sample for research. Results show a negative relationship between unconditional accounting conservatism and abnormal operating cash flows. The results suggest that firms with upper levels of unconditional accounting conservatism appear to have lower abnormal operating cash flows.
Authors and Affiliations
M. Aliakbari, B. Banimahd, Gh. Talebnia, F. Rahnamay Roodposhti
Keywords
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- EP ID EP147947
- DOI 10.6007/IJARAFMS/v5-i1/1445
- Views 113
- Downloads 0
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