Investigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information

Advances in Mathematical Finance and Applications

مقاله 5، دوره 3، شماره 3، آذر 2018، صفحه 53-68   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2018.544949

نویسندگان

Saeideh Ghasemi^{* 1}؛ Ahmad Sarlak²

¹Department of accounting, Faculty of Humanities, Islamic Azad University, Delijan , Iran

²Department of Economical science, Faculty of Management, Islamic Azad University, Arak, Iran

چکیده

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.

کلیدواژه‌ها

Conservative Accounting؛ Transparency of Bank Information؛ financial crisis

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