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Crisis, Conservatism and Performance in Emerging Economies: Dark or Light Side Puzzle? | ||
| نشریه پژوهش های حسابداری مالی | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 11 شهریور 1405 | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22108/far.2026.148154.2202 | ||
| نویسندگان | ||
| شکراله خواجوی* 1؛ پدرام عزیزی2؛ یاسین فتاحی2؛ فاطمه مقیمی2 | ||
| 1دانشکده تجارت و بازرگانی، دانشگاه تهران، تهران، ایران. | ||
| 2دکتری حسابداری | ||
| چکیده | ||
| Purpose – This study addresses whether conservatism has improved the performance of Iranian firms under crisis conditions (Economics, Sanctions, and COVID-19). Design/methodology/approach – We used multivariate regression models to select 163 firms from the TSE for the period 2012–2022 and examined the data to investigate the relationships among crises, conservatism and firm performance in Iran’s economy. Findings – The findings of the present study show that both conditional and unconditional conservatism have a positive and significant effect on ROA (Return on Assets) and ROE (Return on Equity). Stock returns (RET) are not affected by conservatism, which may be because of other factors that influence stock prices. Economic uncertainty strengthened the positive relationship between unconditional conservatism and ROA; however, it did not affect the relationship between conditional conservatism and ROA. In addition, economic uncertainty enhances the positive impact of conditional and unconditional conservatism on equity (ROE); it does not been able to influence the relationship between conditional conservatism and stock returns. However, economic uncertainty influences the relationship between unconditional conservatism and stock return. Economic sanctions and the COVID-19 crisis did not significantly impact the relationship between conservatism and firm performance. Originality/value – The results of this research can make managers aware of how to deal properly with possible future crises by applying or not applying conservatism, and in this way, the present research can contribute to knowledge. In addition, the results have of the research provide significant implications for researchers, investors, policymakers, and corporate managers. | ||
| کلیدواژهها | ||
| Crisis؛ Conservatism؛ Performance؛ Dividends؛ Audit Fees | ||
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آمار تعداد مشاهده مقاله: 3 |
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