Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk
Purpose: The present study investigates the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash in this relationship.Methodology: The method used in the present study is a descriptive correlation. With this end in view, in the present study, Beaver and...
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Ayandegan Institute of Higher Education, Tonekabon,
2022-05-01
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| Series: | مدیریت نوآوری و راهبردهای عملیاتی |
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| Online Access: | http://www.journal-imos.ir/article_141898_d9aa8d8c5e2c3922ae81ac04299954ae.pdf |
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| author | Esmaeil Eghdami Sadegh Yousef Nezhad Maedeh Pendashteh |
| author_facet | Esmaeil Eghdami Sadegh Yousef Nezhad Maedeh Pendashteh |
| author_sort | Esmaeil Eghdami |
| collection | DOAJ |
| description | Purpose: The present study investigates the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash in this relationship.Methodology: The method used in the present study is a descriptive correlation. With this end in view, in the present study, Beaver and Ryan's (2000) model was used to measure unconditional conservatism, and Altman's (1968) model, which provides a range of bankruptcy probabilities, was used to measure bankruptcy risk. This study also attempts to investigate the moderating role of cash on the relationship between unconditional retention and bankruptcy risk. For this purpose, samples of 140 companies were systematically selected over ten years from 1389-1389 and analyzed using the logistic model for panel data.Findings: The study's results showed that unconditional conservatism increases the risk of corporate bankruptcy. However, no evidence was found concerning the relationship between the interactive variable of unconditional conservatism and cash that might lead to corporate bankruptcy risk.Originality/Value: According to the present research, conservatism can help reduce the risk of bankruptcy. Therefore, in addition to benefiting shareholders from this issue at the macroeconomic level, it can also be helpful. |
| format | Article |
| id | doaj-art-243b7748ce1f4ca8991d8fc9480a5830 |
| institution | Kabale University |
| issn | 2783-1345 2717-4581 |
| language | fas |
| publishDate | 2022-05-01 |
| publisher | Ayandegan Institute of Higher Education, Tonekabon, |
| record_format | Article |
| series | مدیریت نوآوری و راهبردهای عملیاتی |
| spelling | doaj-art-243b7748ce1f4ca8991d8fc9480a58302025-01-30T14:55:46ZfasAyandegan Institute of Higher Education, Tonekabon,مدیریت نوآوری و راهبردهای عملیاتی2783-13452717-45812022-05-0131829510.22105/imos.2021.298816.1153141898Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy RiskEsmaeil Eghdami0Sadegh Yousef Nezhad1Maedeh Pendashteh2Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.Qadir Non-profit Higher Education Institute, Langrud, Iran.Purpose: The present study investigates the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash in this relationship.Methodology: The method used in the present study is a descriptive correlation. With this end in view, in the present study, Beaver and Ryan's (2000) model was used to measure unconditional conservatism, and Altman's (1968) model, which provides a range of bankruptcy probabilities, was used to measure bankruptcy risk. This study also attempts to investigate the moderating role of cash on the relationship between unconditional retention and bankruptcy risk. For this purpose, samples of 140 companies were systematically selected over ten years from 1389-1389 and analyzed using the logistic model for panel data.Findings: The study's results showed that unconditional conservatism increases the risk of corporate bankruptcy. However, no evidence was found concerning the relationship between the interactive variable of unconditional conservatism and cash that might lead to corporate bankruptcy risk.Originality/Value: According to the present research, conservatism can help reduce the risk of bankruptcy. Therefore, in addition to benefiting shareholders from this issue at the macroeconomic level, it can also be helpful.http://www.journal-imos.ir/article_141898_d9aa8d8c5e2c3922ae81ac04299954ae.pdfbankruptcy riskcashunconditional conservatism |
| spellingShingle | Esmaeil Eghdami Sadegh Yousef Nezhad Maedeh Pendashteh Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk مدیریت نوآوری و راهبردهای عملیاتی bankruptcy risk cash unconditional conservatism |
| title | Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk |
| title_full | Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk |
| title_fullStr | Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk |
| title_full_unstemmed | Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk |
| title_short | Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk |
| title_sort | investigating the moderating role of moderation cash in the relationship between unconditional conservatism and bankruptcy risk |
| topic | bankruptcy risk cash unconditional conservatism |
| url | http://www.journal-imos.ir/article_141898_d9aa8d8c5e2c3922ae81ac04299954ae.pdf |
| work_keys_str_mv | AT esmaeileghdami investigatingthemoderatingroleofmoderationcashintherelationshipbetweenunconditionalconservatismandbankruptcyrisk AT sadeghyousefnezhad investigatingthemoderatingroleofmoderationcashintherelationshipbetweenunconditionalconservatismandbankruptcyrisk AT maedehpendashteh investigatingthemoderatingroleofmoderationcashintherelationshipbetweenunconditionalconservatismandbankruptcyrisk |