Conditional Accounting Conservatism and Financial Flexibility: The Corona Pandemic in the Formation of Legal claims
Conditional Accounting Conservatism and Financial Flexibility in the Formation of Legal claims
Subject Areas : Management Accounting
Aliasghar Mahmoodi
1
,
Mohammadreza Abdoli
2
,
Maryam Shahri
3
,
Farhad Dehdar
4
1 - PhD student, Department of Accounting, Shahrood branch, Islamic Azad University, Shahrood, Iran
2 - Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
3 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
4 - Assistant Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran
Keywords: Conditional Accounting Conservatism, Financial Flexibility, Legal Claims, Corona Virus,
Abstract :
The main purpose of this study is to design a model of conditional accounting conservatism and financial flexibility in explaining the company's lawsuit during the corona virus epidemic. The research method is using quantitative methodology. The society studied in this research are stock exchange companies. The data related to the localization tool of the article's variables were collected by the snowball sampling method in the summer of 1401. In this process, an effort was made to develop the research tool through content screening, so that by generalizing it to the capital market, two criteria of conservatism, conditional accounting and financial flexibility can be investigated in explaining the company's lawsuit. In this study, factorial analysis was used through the difference of coefficients to test the research questions. The results of the study showed that the conservatism of conditional accounting in the Corona era has a higher coefficient in terms of importance than the performance dimension. It was also found that the conservatism criterion of conditional accounting in the corona era has a higher coefficient than the resilience dimension from the functional dimension.
