Relation between Conditional and Unconditional Conservatism with Investment Opportunities
| Autor: | Roya Darabi, Fatemeh Sarraf, Milad Kogir Chegini Nezhad |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
050208 finance
Relation (database) General Arts and Humanities 05 social sciences General Social Sciences 050201 accounting Conservatism Investment (macroeconomics) Stock exchange 0502 economics and business Econometrics Economics Investment opportunities General Economics Econometrics and Finance Research method |
| Zdroj: | Asian Social Science. 12:74 |
| ISSN: | 1911-2025 1911-2017 |
| DOI: | 10.5539/ass.v12n5p74 |
| Popis: | One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; therefore, the target for this study is to investigate the relation between conditional and unconditional conservatism & investment opportunities which is surveyed by screening 122 samples between 2009-2013 in accepted companies by stock exchange in Tehran.This study is a practical research which is based on inductive-apriority reasoning. The nature and content of research method is related to correlation and for finding this correlation between variables, we shall use ego-event style. with refer to the analyze done on results, this study shows that there is a direct and significant relation between conditional conservatism and investment opportunities, but no significant relation can be found between unconditional conservatism and investment opportunities. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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