The Impact of Conditional and Unconditional Conservatismon FirmValue

Subject Areas : Management Accounting

Gholamhossin Asadi ¹ , Morteza Bayat ²

1 - استادیار حسابداری دانشگاه شهید بهشتی،تهران
2 - کارشناس ارشد حسابداری دانشگاه شهید بهشتی

Received: 2014-07-01 Accepted : 2014-10-07 Published : 2015-04-09

Keywords: Conditional Conservatism, Unconditional conservatism, Firm Value,

Abstract :

Available research consider relationship between financial reporting conservatism conditional and unconditional  with  firm value. In this research collect data of 76 accepted  firm in stock  exchange.for2005 to 2012 and test research hypotheses by analyses regression coefficient. First conserconservatism in accounting by Ball. and Shivakumar model( 2005) and MTB Standard measured and then influence conservatism accounting consider with firm value .We find a significant positive relationship between conditional and unconditional conservatism accounting withfirm value.it means with increasing conservatism level increase the  firm value. To really exposition and suit stock transaction bias firm value thus Conditional and UnconditionalConservatism upon exposition and suit stock sensation therefore cause change to  firm value