Accounting Conservatism and Liquidity Management

پژوهش‌های تجربی حسابداری

hasan zalaghi¹  morteza bayat² 

[1] استادیار دانشگاه بوعلی سینا همدان;دانشجوی فوق لیسانس حسابداری دانشگاه شهید بهشتی;

关键词: Conservatism;    Liquidity Management;    propensity to save;   

DOI  :  10.22051/jera.2015.626

来源: DOAJ

【 摘 要 】

This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting conservatism has been measured by Gyvly and Hime model and then to measure the effects of accounting conservatism on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between conservatism and management of liquidity. Also between accounting conservatism and thetendency to saving there is a significant negative relation. The research results show of the more conservatism, the less cash available for firms.

【 授权许可】

Unknown