محافظه‌کاری

Open Access Article

1 - Investigating the Relationship between Conservative and Negative Skewness of Stock Returns with Emphasis Debt Maturity in the Life Cycle
Mohammad Hossein Asadi Moshizi Zohreh Hajiha Sayedeh Mahboubeh Jafari

The purpose of this study is to investigate the relationship between conservatism and stock price crash risk with emphasis on debt maturity in the life cycle of companies listed in Tehran Stock Exchange. For this purpose, the financial statements of 106 companies were c More

The purpose of this study is to investigate the relationship between conservatism and stock price crash risk with emphasis on debt maturity in the life cycle of companies listed in Tehran Stock Exchange. For this purpose, the financial statements of 106 companies were collected during the period 2011-2017. Multivariate regression with combined data was used to test the hypotheses. The Givoly & Hayn criteria were used for conservatism and the negative skewness criterion was used to stock price crash risk. The findings of the first hypothesis test suggest that there is a relationship between accounting conservatism and the stock price crash risk. In other words, conservative practices will reduce the stock price crash risk. The findings of the second hypothesis test also suggest that debt maturity has a moderating role on the relationship between accounting conservatism and stock price crash risk. In the life cycle stages, the above hypotheses were confirmed in the maturity and growth stages. In other words, conservatism reduces the likelihood of bad news coming into the market, thereby reducing the stock price crash risk. Debt maturity also increases the ability of conservatism to reduce the stock price crash risk. Manuscript profile

Open Access Article

2 - The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon
Ramin Mehradi Younes Badavar Nahandi mahdi zeinali rasool baradaran

In firms where language tone of management in risk disclosure is conservative, more verification is required to disclose good risk news and a lower standard of verification is required to disclose bad risk news. This type of risk disclosure can reduce the likelihood of More

In firms where language tone of management in risk disclosure is conservative, more verification is required to disclose good risk news and a lower standard of verification is required to disclose bad risk news. This type of risk disclosure can reduce the likelihood of negative news accumulating in these firms and decrease the stock price crash risk. Accordingly, the purpose of this research is to investigate the effect of conservative tone in risk disclosure on the stock price crash. The research period is from 2009 to 2018 and the sample number included 167 firms listed in Tehran Stock Exchange. Panel data approach and multiple linear regression were used to test the research hypotheses. The findings show that Conservatism in Risk Disclosure(CRD) reduces the stock price crash risk by requiring asymmetric verification to disclose good and bad risk news. Also, given the high information asymmetry, the role of CRD as a limiter to managers' motivation to accumulate negative news and prevent the stock price crash increases. Manuscript profile

Open Access Article

3 - Disjunctivism and the Default View for Visual Experience
Faraz Attar

10.30495/pi.2022.20607

Martin argues that disjunctivism is the default view for visual experience. This disjunctivism is based upon the notion of indiscriminability: An event is a visual experience if and only if it is indiscriminable through introspection from a veridical visual experience. More

Martin argues that disjunctivism is the default view for visual experience. This disjunctivism is based upon the notion of indiscriminability: An event is a visual experience if and only if it is indiscriminable through introspection from a veridical visual experience. The argument concludes that the common kind theories, since they are committed to a substantive epistemic principle, are immodest. Thus disjunctivism, is the default view. A number of criticisms have been raised against the argument. According to the main criticism, the condition of indiscriminability is neither necessary nor sufficient condition for visual experience. I deal with the main criticism and also the others. With critically examining these and also Martin’s responses, I claim that the argument is not valid. One of my main reasons is that Martin’s responses to the main criticism aren’t clear and justified. So, until further illuminations, we cannot accept that the condition for visual experience is indiscriminability. Also I explain that the argument, if valid, only concludes that the common kind theories aren’t the default view, not that disjunctivism is the default view. In order to lead to this conclusion, there are further steps to be taken. According to one step, it should be shown that there is no other default view. I cast doubt on the legitimacy of the step. In addition, I argue that disjunctivism based upon the notion of disjunction is different from disjunctivism based upon the notion of indiscriminability. The different disjunctivism could be an alternative default view. Manuscript profile

Open Access Article

4 - Assessment the Impact of Inefficient Investment Decisions on the Relationship between Conservatism and New Investment
Mohammad Hassani Saeid Asadian Feyli

The purpose of this research is investigation the relationship between conservatism and new investment; In addition, this research assessed the impact of investment inefficiency on the relationship between conservatism and new investment. Conservatism is measured based More

The purpose of this research is investigation the relationship between conservatism and new investment; In addition, this research assessed the impact of investment inefficiency on the relationship between conservatism and new investment. Conservatism is measured based on the pattern presented by Givoly and Hayn (2000). Also, over investment is considered as a proxy of investment inefficiency which is measured based on the model proposed by Biddle et al (2009). So, research population includes 216 firms listed in Tehran Securities & Exchange over the period 2012-2017 which selected through filtering method. The hypotheses analyzed through multivariable regression models based on panel data and fixed effect method. The results showed that conservatism had significant and negative impact on new investment. Also, over investment as a proxy of investment inefficiency had significant and positive impact on new investment. However, conservatism had no significant impact on the relationship between prior over investment and new investment. Manuscript profile

Open Access Article

5 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange
Mohammad Amin Hakimi Heydar Mohammadzadeh Salteh

Conservatism has emerged as one of the practical principles in the development of accounting standards. In recognizing profits and losses, accountants desire more validity for good news (profits) than for bad news (losses). Accordingly, conservatism is the product of as More

Conservatism has emerged as one of the practical principles in the development of accounting standards. In recognizing profits and losses, accountants desire more validity for good news (profits) than for bad news (losses). Accordingly, conservatism is the product of asymmetry in the income statement verification. In this research, a comprehensive investigation is conducted on the impact of financial leverage and the composition of the board of directors (the board) on accounting conservatism in firms listed on the Tehran Stock Exchange (TSE). Board combination was examined using board independence criteria, board size, and CEO duality. Moreover, to measure conservatism and the effects of independent variables on it, Basu’s model (Default-Adjusted-Basu) modified by Khan and Watts (2007) was used. In this research, the impacts of variables which were expected to have an influence on the relationship between independent and dependent variables, namely firm size, financial leverage, and the price/book ratio, were controlled. A number of 72 firms listed on the TSE constituted the population of the study and were studied based on their financial statements for the period 2006-2010. To test the hypotheses, correlation test and multivariate regression analysis were used. In general, the results are indicative of a significant relationship between board independence and accounting conservatism but there is no significant relationship between CEO duality and board size with conservatism. Manuscript profile

Open Access Article

6 - The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers
Saeed Anwar Khatibi Muhaddech Hashemi

The research investigates the impact of the company's management system on the degree of conservatism in financial reporting by emphasizing the ability of managers. This research is practical in terms of purpose, and causal (post-event) from correlation methodology poin More

The research investigates the impact of the company's management system on the degree of conservatism in financial reporting by emphasizing the ability of managers. This research is practical in terms of purpose, and causal (post-event) from correlation methodology point of view. The statistical population of the research consists of the companies listed in the Tehran Stock Exchange. 127 companies were selected as the research sample in the 7-year period of 2014-2020 using systematic removal sampling method. The data were collected by documentary method, and the relevant data for measuring variables were collected from the CODAL website and the financial statements of the companies, and the initial calculations were made in Excel, then STATA software was used to test the research hypotheses. The results showed that the company management system has an inverse effect on the degree of conservatism in financial reporting. Also, the ability of managers has an inverse effect on conservatism in financial reporting. The ability of managers has an inverse impact on the relationship between the company's management system and the level of conservatism in financial reporting. Manuscript profile

Open Access Article

7 - 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.
الهام میری mohammad reza abdoli maryam shahri Farhad Dehdar

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 conservatis More

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. Manuscript profile

Open Access Article

8 - Analysis of Conservatism “moderate Islamism” Reflected in the Policies of Erdogan (Based on the Theory of Constructivism)
ali alihosseini enayatollah yazdani zahra behzadi beirak olia

Abstract Turkey is a country which is having a contradictory identity and it is conservative too. The reason is that on the one hand Sufi Islam is dominating her and on the other hand she propagates Western values and tries to be close to the West. During the past deca More

Abstract Turkey is a country which is having a contradictory identity and it is conservative too. The reason is that on the one hand Sufi Islam is dominating her and on the other hand she propagates Western values and tries to be close to the West. During the past decade, Erdogan who is leading Justice and Development Party (AKP) has tried to keep satisfied the Western countries and Turkish Muslim people who constitute 98% of Turkish population. It seems that he is inclined both to West and Islam. This can be seen in his performance and decisions. For instance he abolishes the ban on Hijab in government offices and on the other hand he maintains alliances with West and Israel against Syria. It can be said that although these dual and conservative policies have not created serious problem for his government and even he has won the presidential elections, yet in the long run this paradox cannot last long because this contradictory identity and non-fulfillment of the majority of Turkey's population expectations will disappoint them and Erdogan cannot keep his hold on power for good. Manuscript profile

Open Access Article

9 - بررسی سطحی از محافظه کاری در حسابداری و ارتباط آن با مدیریت سود
سید حسن صالح نژاد ام البنین غلامی فرح آبادی سید حسام وقفی

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10 - The Impact of Short-term Sales Restrictions on Conservative Financial Reports of Firms Listed in Tehran Stock Exchange
elahe mirzaei Zahra Amirhosseini

In recent years, the issue of reported profit quality has attracted the attention of many researchers. One of the aspects of quality is conservative profit. This means that the more profit conservative, the higher quality (of it). In this paper, the impact of short-term More

In recent years, the issue of reported profit quality has attracted the attention of many researchers. One of the aspects of quality is conservative profit. This means that the more profit conservative, the higher quality (of it). In this paper, the impact of short-term sales restrictions on conservative financial reports has been examined. According to the literature of the present study, a Regression Model has been used to investigate this relationship. Based on the financial information of 510 companies listed in Tehran Stock Exchange during 2011-2015, we conclude that the short term sales restrictions do not have effect on conservative financial reports. Manuscript profile

Open Access Article

11 - Debt Maturity Structure and Accounting Conservatism with Emphasis on the Role of Agency Costs
mohammadsadegh farshchi Younes Badavar Nahandi

This study examines the relationship between debt maturity structure and accounting conservatism with emphasis on the role of agency costs. The sample used in our research includes 83 firms listed on the Tehran stock exchange during the period   2008-2015. The More

This study examines the relationship between debt maturity structure and accounting conservatism with emphasis on the role of agency costs. The sample used in our research includes 83 firms listed on the Tehran stock exchange during the period   2008-2015. The results of this study show that there is a positive and significant relationship between debt maturity structure with conditional conservatism and unconditional conservatism. Also, the results show that agency costs have a negative and significant impact on relationship between debt maturity structure and conditional conservatism but no impact on relationship between debt maturity structure and unconditional conservatism Manuscript profile

Open Access Article

12 - Kalileh va Dimneh and Marzbān Nāmeh: A conservative Approach
خدیجه اطمینان

  Conservatism is a political philosophy based on tradition and social stability, stressing established institutions, especially family and religion, and preferring gradual development to abrupt change. It is a modern political philosophy and belongs to modern wor More

  Conservatism is a political philosophy based on tradition and social stability, stressing established institutions, especially family and religion, and preferring gradual development to abrupt change. It is a modern political philosophy and belongs to modern world and the new age. Although Kalileh va Dimneh and Marzbān Nāmeh, two famous Persian texts and fabulous collections of animal-based moral tales, belong to pre-modern age and stem from a totally different paradigm, conservative concepts can still be found in them. The aim of the present article is to show the presence of the above concepts in these texts.     Manuscript profile

Open Access Article

13 - Phenomenal conservatism in epistemic justification
محمدعلی پودینه

One of the most important views of epistemic justification in contemporary epistemology is phenomenal conservatism. According to this view on justification, if it seems to one as if a proposition is true, one is prima‌ facie justified in believing in it; Therefore, acco More

One of the most important views of epistemic justification in contemporary epistemology is phenomenal conservatism. According to this view on justification, if it seems to one as if a proposition is true, one is prima‌ facie justified in believing in it; Therefore, according to those who believe in this view of justification, if it seems true to me that I got the Covid-19 vaccine today, I have justified to believe in the proposition that “I got the Covid-19 vaccine today.” Believers in view of phenomenal conservatism claim that this view is a complete theory of epistemic justification and also provides correct intuitive results in different types of beliefs. In this article, we will explain, interpret and evaluate this view in epistemic justification. We will first articulate and evaluate different perspectives about the nature of “seeming”, and then present an account of phenomenal conservatism. While interpreting and evaluating problems of this view, we come to the conclusion that this view is neither a necessary nor a sufficient condition for justification; Hence, we can argue that this view cannot be considered as an acceptable view for the epistemic justification of one’s beliefs.   Manuscript profile

Open Access Article

14 - US and Afghanistan Peace-building Strategy; from neo-Conservatism to neo-Hamiltonism
somaye hamidi ehsan mozdkhah peyman zangane

The Terrorist attacks of 9/11 brought about a Fundamental change in US foreign policy. To pinpoint this Phenomenon, American officials blamed the lack of democracy and lasting peace in depressed societies for the violence and terrorist movements. The main question of th More

The Terrorist attacks of 9/11 brought about a Fundamental change in US foreign policy. To pinpoint this Phenomenon, American officials blamed the lack of democracy and lasting peace in depressed societies for the violence and terrorist movements. The main question of the present study is what were the American peace-building strategies from the time of George w. Bush to the era of neo-Hamiltonism, Biden tenure in Afghanistan in order to establish lasting peace, security and Expanding Democracy? The research hypothesis points out that US activism in Afghanistan to bring peace is rooted in the pursuit of trans-regional interests and the implementation of American globalization. Basically, attention to the issue and approach to peace-building in Afghanistan in the perceptual-practical apparatus of the united states in order to create a stable country in peace and democracy, a policy that somehow to keep the internal currents in Afghanistan away from relations. Has and does not pay attentions to the internal structure of Afghanistan, so the process of sustainable peace-building has not been successful and has not led to positive results. The research method is descriptive-analytical based on the concept of democratic peace/ peace-building. The findings show that white House governments from the time of neo-conservatives under Bush(son) to the era of so-called neo-hamiltonism (joe Biden) have consolidated their peace-building strategies to secure their interests in the trans-regional dimension, as well as their presence. Has always used worry-free to focus on regional competitors such as china and Russia. Manuscript profile

Open Access Article

15 - The Effect of Conditional and Unconditional Conservatism on the Level of Future Investment and Stock Value
مهدی حقیقت شهرستانی محسن دستگیر افسانه سروش یار

10.30495/faar.2022.691684

Abstract Investment is known to be as one of the most important ways to expand the scope of companies’ operations and prevent them from being recessed and falling into downturn.  If the level of company’s investments is proportional to financial and o More

Abstract Investment is known to be as one of the most important ways to expand the scope of companies’ operations and prevent them from being recessed and falling into downturn.  If the level of company’s investments is proportional to financial and operational policies, it would create value for the company and increase the stock value of the company. One of the factors affecting these two parameters, that are the level of investment and the stock value, is the conservatism principle. Therefore, this research is aimed to study the effect of conditional and unconditional conservatism on the level of future investment and stock value. In this regard, the financial data of 129 companies for a nine years period from March 20th 2008 till March 20th 2017 was used as combined data. To analyze the data, multivariate regression was used.  Research findings suggest that business entities who implement a high level of conditional conservatism, do a lower level of investment. While business entities who implement a high level of unconditional conservatism have a higher level of investment. Another finding of the research suggests that the conditional and unconditional level of conservatism amplify the impact of the company's investment on stock value. The results of this research can be explained in the view of conservative contract theory and the theory of information asymmetry.   Manuscript profile

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16 - تأثیر محافظه‌کاری حسابداری و مالکیت سهامداران نهادی بر مدیریت سود با استفاده از قانون بنفورد
احمد خدامی پور حجت حسینی نسب افشین اشتریان

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17 - تأثیر چرخه عمر شرکت‌ها بر سطح محافظه کاری
الهام السادات ملکی سید کاظم ابراهیمی فاطمه جلالی

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18 - رابطه بین مدیریت ریسک محافظه‌کاری و جریان وجه نقد عملیاتی
سارا جهانبخش علی اسماعیل زاده رضا اعطایی زاده

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19 - The Relationship of Conditional and Unconditional Conservatism with Earning Anticipation amount
Mohammad Hossein Setayesh Hamid Reza Rezaei

The main purpose of this paper is review of the relationship between conservatism and amount of earning anticipation of companies accepted in Tehran stock exchange. For quantifying the conditional conservatism, we use two measures including negative coefficient of total More

The main purpose of this paper is review of the relationship between conservatism and amount of earning anticipation of companies accepted in Tehran stock exchange. For quantifying the conditional conservatism, we use two measures including negative coefficient of total voluntary(non-operational) accrual items to total assets and the proportion of net income before unexpected items to market value of stockholders equity. Likewise, for quantifying the unconditional conservatism, we use two measures namely the rate of book value to market value of net assets and negative coefficient of total accrual items total assets average. Research hypothesis studied on each industries level and total industry level. The findings imply that there was no significant relationship between including negative coefficient of total voluntary(non-operational) accrual items and anticipated earning in total industry level.Also, there was a significant relationship between the proportion of net income before unexpected items to market value of stockholders equity and anticipated earning in plant and equipment, electric and ceramic tile industries; but there was not a significant relationship between them in total industry level. In addition, there was an insignificant relationship betweenthe proportionof book value to market value of net assets andanticipated earning in electric and food-beverage industries and this hypothesis corroborated in other industries and total industry level. Eventually, the results represent that the negative coefficient of total accrual items to total assets average had an insignificant relationship on anticipated earning. Manuscript profile

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20 - مدل مدیریت ریسک شرکتی و پیامدهای آن در کنترل مؤثر ویژگی‌های سود شرکت
صلاح الدین قادری یداله تاری وردی

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21 - رابطه بین محافظه کاری حسابداری با تغییر حسابرس در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
بهمن بنی مهد سید سلمان فلاح میر عباسی

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22 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings
Azita Jahanshad Morteza Navaei Lavasani

In Iran, according to "the rule of the trustworthy audit firms of the stock and exchange organization(2007)", after 4 years of audit services, audit firms are not allowed to accept the position of the CPA of the listed companies. The purpose of legislators is to increas More

In Iran, according to "the rule of the trustworthy audit firms of the stock and exchange organization(2007)", after 4 years of audit services, audit firms are not allowed to accept the position of the CPA of the listed companies. The purpose of legislators is to increase the independence of auditors, because they believe the independence of auditors will be decreased in long auditor tenure. This subject was attractive for Researchers to study the effect of auditor tenure on the accounting conservatism to know what will happen in a long tenure. We also test the effect of the auditor type(Audit Organization or other Firms) on the conservatism Index and we used the model of Givoly and Hayn(2000) to measure the conservatism. The statistical society includes the listed companies in Tehran Stock Exchange 2003 to 2010. The result of the study indicated that, there is a positive significant relationship between auditor tenure and accounting conservatism, in our opinion, mandatory auditor rotation does not help to increase the accounting conservatism, and therefore we feel the necessity of the revision in the law of mandatory auditor rotation. On the other hand we found that the relationship between auditor types and accounting conservatism is not significant and it means there is no significant difference in accounting conservatism between audit organization and other firms. Manuscript profile

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23 - The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism
یداله تاری وردی ندا عمادیان

This study reviewed the impact of cash flow asymmetric sensitivity on relationship between financing constraints and conditional conservatism in listed firms of Tehran Stock Exchange (TSE). In this study, 138 firms of Tehran Stock Exchange were evaluated. To test the hy More

This study reviewed the impact of cash flow asymmetric sensitivity on relationship between financing constraints and conditional conservatism in listed firms of Tehran Stock Exchange (TSE). In this study, 138 firms of Tehran Stock Exchange were evaluated. To test the hypothesis, themultiple linear regression modelswere used. The findings show that financing constraints have a positive& meaningful impact onconditional conservatism.AlsoCash flow asymmetric sensitivitydoesn't have positive &meaningful impact on conditional conservatism. In addition, Cash flow asymmetric sensitivity does not have a positive & meaningful impact on relationship between financing constraints and conditional conservatism. Manuscript profile

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24 - تجدید فرمول‌بندی تابع ارزش‌گذاری بر اساس اطلاعات حسابداری: مطالعه موردی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
محمد امری اسرمی محمد علی آقایی

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25 - الگوبندی عوامل مؤثر بر محافظه‌کاری در شرکت‌ها
محمد حسین اسدی مشیزی زهره حاجیها سیده محبوبه جعفری

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26 - Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation Approach
Mehrdad Abdolkarimi Ali Najafi moghadam roya darabi

Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation ApproachAbstractConservatism is one of the characteristics of financial reporting that in the form of a limiting principle in th More

Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation ApproachAbstractConservatism is one of the characteristics of financial reporting that in the form of a limiting principle in the framework of accounting principles and concepts, plays an important role in limiting the optimistic behavior of managers in the position of information producers on the one hand and estimating the minimum income of investors and credit. Providers, on the other hand, are the most important users. The main purpose of this research is to approach structural equations in analyzing the relationship between risk and performance criteria and conservatism with emphasis on the role of intellectual capital. According to the research goal of 138 companies' financial information during the years 1390 to 1397 using structural and software analysis LISREL has tested research hypotheses. Research has shown that there is a significant relationship between risk and conservatism criteria and performance, but the company's intellectual capital cannot play a role in adjusting to the impact of conservatism and performance.Keywords: Conservatism, Performance Criteria, Risk Criteria, Intellectual Capital Manuscript profile

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27 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality
بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی

10.30495/jdaa.2022.693138

Abstract This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (20 More

Abstract This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (2003). (Auditor Conservatism based on Basu's model (1997) and the use of the ranking of the audit institutions in accordance with the classification guidelines of the audit institutions and entities subject to Article 10 of the Trusteeship Audit Institutions Code of the Stock Exchange). Jones' modified model (1995) used to measure the earnings quality. In this regard, 150 companies from listed companies were selected for systematic elimination during 2013-2019. The research regression model was tested and tested using static effects approach using panel data . The results of the research hypothesis test showed that auditor conservatism has a positive effect and economic policy uncertainty has a negative effect on profit quality. In other words, the conservatism of auditors leads to an increase in the quality of profits and the uncertainty of economic policies leads to a decrease in the quality of corporate profits. Manuscript profile

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28 - Cultural and Political Conservatism: The Significance of Moral Foundations
mahmoudreza rahbarghazi samaneh rahmani abolfazl bafgeri

Assessing the effect of moral foundations on different aspects of socio-cultural and political life is difficult because there has not been sufficient data yet. However, doubtlessly, the influence of moral factors on humans’ behaviors is definitive. Although moral More

Assessing the effect of moral foundations on different aspects of socio-cultural and political life is difficult because there has not been sufficient data yet. However, doubtlessly, the influence of moral factors on humans’ behaviors is definitive. Although moral priorities are not necessarily determinant, they construct a complicated system of causal factors which can be important motivating factor in long term periods. Accordingly, the present study aims at investigate the effects of moral values on citizens’ orientations towards conservatism in cultural and political domains among students of University of Isfahan using Haidt and Graham’s Moral Foundations Theory. The present study also is to compare the degree of the relative significance of moral foundations as a variable determining of each ideas of political and cultural conservatism. The results of the present study indicate that moral foundations with coefficient determination as 45% can explain the highest variance of cultural conservatism. In addition, findings of the present study indicate that only two variables of care and respecting authority are effective on political conservatism, while care morality causes the reduction in political conservatism and the variable of respecting authority causes the increase in tendency towards political conservatism Manuscript profile

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