محافظه کاری حسابداری و تأثیرکیفیت سود بر بازده داراییها و بازده سهام

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی

2 دانشیار دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی

3 دانشجوی کارشناسی ارشد دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی

چکیده

این تحقیق به منظور کمک به سرمایه‌گذاران و سایر استفاده‌کنندگان در فرآیند تصمیم‌گیری، درجه محافظه‌کاری برکیفیت سود و نرخ بازده را مورد ارزیابی قرار می‌دهد. نتایج حاکی است که شاخص کیفیت سود معرفی شده بر مبنای شاخص محافظه‌کاری می‌تواند بخشی از تفاوت نرخ بازده داراییهای عملیاتی و نرخ بازده سهام جاری را با سال بعد بیان کند؛ به عبارتی واحدهای اقتصادی که روشهای محافظه‌کارانه را اعمال می‌کنند، می‌توانند با تغییر سرمایه‌گذاری در داراییهای عملیاتی، کیفیت سود واحد را تغییر دهند.

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