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The relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism
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Bagher Mehrvarz1   , Sina Kheradyar2 , Mohamadreza Vatan prasat3 |
1- phd student of accounting department, Rasht branch, Islamic Azad University, Rasht, Iran
2- Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran (Responsible Author) , kheradyar@iaurasht.ac.ir
3- Assistant Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran. |
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Abstract: (1085 Views) |
The most important purpose of a revaluation is to provide information that is close to economic realities, including normal or fair prices, so that different decision-makers can make more informed decisions about the affairs of for-profit entities. The main purpose of this study is to investigate the relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism. The statistical sample of this research is the companies listed on the Tehran Stock Exchange and the data studied in this research include 146 companies from 2009 to 2020. The research method is correlational and post-event and the method of hypothesis testing is correlation and regression testing. The performance indicators used in this study are future cash flows, return on assets and return on equity. Finally, according to the results obtained from the research hypotheses, there is no significant relationship between the value of revalued assets and companies' performance indicators. Conditional conservatism also inversely regulates the relationship between the value of revalued assets and future cash flows.
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Article number: 5 |
| Keywords: Revaluated assets, corporate performance, conservatism, companies |
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Full-Text [PDF 559 kb]
(606 Downloads)
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Article type: Research |
Subject:
Special
Received: 2022/04/18 | Accepted: 2022/06/10 | Published: 2022/12/1
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