خلاصة:
The phenomenon of the financial crisis is not a new phenomenon around the
world. The structure of an economy or a set of economies may face a financial
crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis
which create a state of change from this crisis. Recently, evidence has shown that
the market value of firms subject to bankruptcy is significantly reduced. In this
study, the impact of the financial crisis on conservative accounting and transparency
of banks in Iran has been studied. After designing the transparency indicators,
the transaction information was collected from the Stock Exchange in the
five-year period of 2011-2015. The statistical sample consists of 18 banks selected
by systematic elimination method, which in total were 90 years-bank. In this
research, linear regression and correlation were used to investigate the hypotheses
of the research. Eviews software was used to analyze the data and test the hypotheses.
What can be said in the overall conclusion of testing the hypotheses is that
the financial crisis affects the conservative accounting and transparency of banks.
ملخص الجهاز:
Second sub-hypothesis: The financial crisis affects the transparency of banks In this research, for the purpose of commenting on the main hypothesis, sub-assumptions are tested that the model used for the first sub-hypothesis is as model (1): (View the image of this page) The model used for the second sub-hypothesis is the model (2): : Unexpected earnings per share for 3 months after the end of the fiscal year and the con- servative representative of the bank Total accrual and transparency representative of bank information Operating cash flow �: The dummy variable is equal to 1 for negative cash flow and otherwise is zero URet୧୲ : Accumulated abnormal returns RD୧୲ : The dummy variable is equal to 1 if the unexpected return is negative (bad news) and zero if it is positive (good news) : Financial crisis MCAP୧୲ିଵ: Natural logarithm of capital market value LEV୧୲ି : Financial leverage BM୧୲ିଵ : The logarithm of the book value to the market value of equity MB୧୲ିଵ : Growth opportunities : Audit quality : Bank size : Risk In the following, we will present a method for measuring the variables of research: 4.
The research results suggest that the financial crisis is affecting the conservatism and transparency of banks.
, The effect of financial crisis on auditor conservatism: US evidence, Accounting Research Journal, 2015, 28(2), P.
A. , The Effect of Earnings Management on Profitability of Companies with Financial Crisis, Journal of Accounting Knowledge, 2012, 4(13), P.