University of Isfahan Financial Accounting Research 2322-3405 8 1 2016 05 21 Approach for using Accounting Standards Approach for using Accounting Standards 1 18 20612 10.22108/far.2016.20612 FA Ali Saghafi Allameh Tabatabaee University (ATU), Tehran, Iran Mozafr Jamalian Pour Allameh Tabatabaee University (ATU), Tehran, Iran university Journal Article 2016 11 21 This article investigate how corporation using accounting standards in quantitative method. For this purpose, we make an index for measuring degree of principle and rule base oriented then explore behavior of this index in some variable that root in positive accounting theory. Result show that corporation with high political cost intend to use more rule based standards. In other hand corporation with more debt and management compensation cost try to using more principle oriented accounting standards. In addition, we find that with increase in financial constraint and crisis risk, corporation intent to shifting to using more principle based accounting standards. We used corporation dataâs that exist in Tehran stock exchange during 2000 to 2015. This article investigate how corporation using accounting standards in quantitative method. For this purpose, we make an index for measuring degree of principle and rule base oriented then explore behavior of this index in some variable that root in positive accounting theory. Result show that corporation with high political cost intend to use more rule based standards. In other hand corporation with more debt and management compensation cost try to using more principle oriented accounting standards. In addition, we find that with increase in financial constraint and crisis risk, corporation intent to shifting to using more principle based accounting standards. We used corporation dataâs that exist in Tehran stock exchange during 2000 to 2015.

https://far.ui.ac.ir/article_20612_b24814fadb43b93f981a77c61ab01fc2.pdf