Presenting a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing company lawsuits in the era of Covid-19 with a critical evaluation method based on multiple data-based theory.

Subject Areas : Journal of Capital Market Analysis

الهام میری ¹ (Financial manager of Dom Dasht Company Lecturer at Gonbad University and Shams University)
mohammad reza abdoli ² (Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)
maryam shahri ³ (Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)
Farhad Dehdar ⁴ (Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)

Received: 2023-01-27 Accepted : 2023-06-09 Published : 2023-05-22

Keywords: Financial Flexibility, Multi grounded theory, Covid-19 pandemic, Keywords: Accounting Conservatism,

Abstract :

AbstractThe Legal claims of companies have increased during the Covid-19 era and have caused disruptions in the accounting system of companies. The most important reason for conducting this research is to provide a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing the legal claims of the company during the outbreak of Corona. The research method was carried out using qualitative mixed methodology (critical evaluation method based on Multi Grounded Theory) in MAXQDA software. Financial flexibility has participated in the corona pandemic with the aim of reducing lawsuits in order to be able to identify its components, effective factors and consequences. The studied population of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in the fields of accounting, auditing, economics, financial engineering and financial management. The results of the research show that the components of "accounting conditional conservatism with the functional status approach"; "accounting conditional conservatism with the ideal significance approach"; "company legal claims with the approach "Performance status"; "Company lawsuits with the ideal importance approach"; "Financial resilience with the functional status approach" and "Financial resilience with the ideal importance approach" have an important place in the qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing lawsuits. Company law in the era of covid-19 with critical evaluation method based on Multi Grounded Theory.