The study of conservatism effect on Earnings Persistence
The goal of this research is to study of conservatism effect on Earnings Persistence. Dechow says “The best kind of revenues and expenses checking is the match of current revenues against current expenses”. However, conservatism higher recognition of losses and decreases in assets value, is caused to match a portion of next period expenses against current revenues. Such a conservative matching is caused to more Income fluctuation and leads to higher Income instability. In this research is assumed that in step with higher conservatism in financial reporting, the Income stability is decreased. Using information of sample, including 155 listed companies of Tehran Stock Exchange during 1377 to 1386, empirical test results represents that there is a negative significant correlation between conservatism and Earnings Persistence.
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