International Journal of Business and Behavioral Sciences , Volume (2), No (3), Year (2012-3) , Pages (20-28)

Title : ( A Study of the Effect of Establishing Accounting Standards on Conservatism Amount: Iranian Scenario )

Authors: Mahdi Moradi , Mahdi Salehi , ,

Citation: BibTeX | EndNote

The aim of current study is to examine the relationship between conservatism contract and information content of accounting earnings in listed companies on Tehran Stock Exchange. Conservatism result in increased reliability of financial information and reduce reported earnings. Therefore, this question is proposed: reduced reported earnings what have effect on value relevance of earnings. On other hand, whether conservatism as a qualitative sub-feature for reliability will increase or reduce value-relevance/information content of accounting earnings as information relevance? Research methodology is exposit event type (using before events) and library method and local area are listed companies on Tehran Stock Exchange during 2003-2010. To analyze and test the hypotheses the multiple regression analyze method have been employed. Results show that there is an inverse relationship between conservatism contract and informational content of accounting earnings. Across the world, the most of accounting standards contains requirements to apply conservatism practices. Including such requirements into standards context is due to attention to provided information reliability feature in financial to reliability what have effect on information relevance? For answering such questions it has to performed researches regarding to conservatism and its effects. It is clear the requisite for this is to innovate methods to quantitativasion this concept and to measure its amount.

Keywords

, conservatism, value relevance of earnings, financial reporting
برای دانلود از شناسه و رمز عبور پرتال پویا استفاده کنید.

@article{paperid:1026611,
author = {Moradi, Mahdi and Salehi, Mahdi and , },
title = {A Study of the Effect of Establishing Accounting Standards on Conservatism Amount: Iranian Scenario},
journal = {International Journal of Business and Behavioral Sciences },
year = {2012},
volume = {2},
number = {3},
month = {March},
issn = {2226-5651},
pages = {20--28},
numpages = {8},
keywords = {conservatism; value relevance of earnings; financial reporting quality},
}

[Download]

%0 Journal Article
%T A Study of the Effect of Establishing Accounting Standards on Conservatism Amount: Iranian Scenario
%A Moradi, Mahdi
%A Salehi, Mahdi
%A ,
%J International Journal of Business and Behavioral Sciences
%@ 2226-5651
%D 2012

[Download]