آزﻣﻮن ﻣﺤﺎﻓﻈﻪ ﮐﺎري در روﯾﻪ ﻫﺎي ﺣﺴﺎﺑﺪاري وﺿﺮﯾﺐ واﮐﻨﺶ ﺳﻮد ﻣﺒﺘﻨﯽ ﺑﺮ ﻣﺘﻐﯿﺮﻫﺎي ﺣﺴﺎﺑﺪاري

Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables

ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ، ﺑﺮرﺳﯽ راﺑﻄﻪ ﺑﯿﻦ ﻣﺤﺎﻓﻈﻪ ﮐﺎري در روﯾﻪ ﻫﺎي ﺣﺴﺎﺑﺪاري ﺑﺎ ﺿﺮﯾﺐ واﮐﻨﺶ ﺳﻮد ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان در ﺑﺎزه زﻣﺎﻧﯽ 1388-1392 اﺳﺖ. ﺑﺮاي اﯾﻦ ﻣﻨﻈﻮر ﺑﺎ اﺳﺘﻔﺎده از روش ﺣﺬﻓﯽ ﺳﯿﺴﻤﺎﺗﯿﮏ ﺗﻌﺪاد 142 ﺷﺮﮐﺖ ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ اﻧﺘﺨﺎب ﮔﺮدﯾﺪه اﺳﺖ. اﯾﻦ ﭘﮋوﻫﺶ ازﻧﻮع ﺗﻮﺻﯿﻔﯽ ﻫﻤﺒﺴﺘﮕﯽ ﺑﻮده و داده ﻫﺎي ﻣﻮرد اﺳﺘﻔﺎده در اﯾﻦ ﭘﮋوﻫﺶ از ﻧﻮع داده ﻫﺎي ﺗﺎﺑﻠﻮﯾﯽ اﺳﺖ. ﺑﺮاي آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎ از ﻣﺪل رﮔﺮﺳﯿﻮن ﭼﻨﺪﮔﺎﻧﻪ و ﺑﺮاي اﻧﺘﺨﺎب ﻣﻨﺎﺳﺐ ﺗﺮﯾﻦ ﻣﺪل از ﻣﯿﺎن داده ﻫﺎي ﺗﺎﺑﻠﻮﯾﯽ از آزﻣﻮن ﭼﺎو و ﻫﺎﺳﻤﻦ اﺳﺘﻔﺎده ﮔﺮدﯾﺪ. ﯾﺎﻓﺘﻪ ﻫﺎي ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﺑﯿﻦ ﻣﺤﺎﻓﻈﻪ ﮐﺎري در روﯾﻪ ﻫﺎي ﺣﺴﺎﺑﺪاري و ﺿﺮﯾﺐ واكنش سود رابطه منفي و معني داري وجود دارد.

The purpose of this study is to investigate the relationship between conservatism in accounting practices, earnings response coefficient companies accepted in Tehran Stock Exchange in the period 2009-2013. For this purpose, the systematic elimination of 142 companies have been selected as examples. This study is a descriptive - correlation and data used in this research is panel data. To test the hypotheses, a multiple regression model to select the most appropriate model of panel data was used from Chow and Hausman test. The results show that the conservatism in accounting policies and earnings response coefficient is negative and significant relationship.