دانلود مقاله ISI انگلیسی شماره 106283
ترجمه فارسی عنوان مقاله

محافظه کاری حسابداری: چشم انداز چرخه عمر

عنوان انگلیسی
Accounting conservatism: A life cycle perspective
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
106283 2018 13 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 40, March 2018, Pages 76-88

پیش نمایش مقاله
پیش نمایش مقاله  محافظه کاری حسابداری: چشم انداز چرخه عمر

چکیده انگلیسی

This paper investigates whether a firm's life cycle stage affects its reporting conservatism in the cross-section. We use two measures of reporting conservatism used in Givoly and Hayn (2000): the level of non-operating accruals and the market-to-book ratio (unconditional conservatism); and the conservatism measure suggested by Basu (1997) (conditional conservatism). Firms are classified annually into life cycle stages using procedures proposed by Dickinson (2011). We find that unconditional reporting conservatism decreases over life cycle stages, but do not find evidence that conditional reporting conservatism is associated with life cycle stages. Our findings complement Givoly and Hayn (2000) and have implications for financial statement analysis and future research on accounting conservatism.