INVESTIGATION INFORMATION CONTENT OF CONSERVATIVE AND NON-CONSERVATIVE ACCOUNTING EARNINGS

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BADAVAR NAHANDI Y.; TALEBNIA GH.; KHANLARI M.

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Paper Information

Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:4 (10) Page(s): 103-114

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Information Journal Paper

Title

INVESTIGATION INFORMATION CONTENT OF CONSERVATIVE AND NON-CONSERVATIVE ACCOUNTING EARNINGS

Author(s)

BADAVAR NAHANDI Y. | TALEBNIA GH. | KHANLARI M. | Issue Writer Certificate

Keywords

INFORMATION CONTENTQ2

ACCOUNTING EARNINGSQ3

CONSERVATISMQ2

Abstract

The present research examines the relationship between CONSERVATISM in financial reporting and INFORMATION CONTENT of ACCOUNTING EARNINGS. CONSERVATISM is defined as applying the high degree of reliability in recognizing and recording good news and in contrast applying the low degree of reliability in recognizing and recording bad news. INFORMATION CONTENT of ACCOUNTING EARNINGS is its ability in determining market returns. In this study CONSERVATISM was measured by Basu (1997) model and INFORMATION CONTENT was measured by Easton and Harris (1991) model. This study is applied and its method is ex post facto (casual-comparative). Statistic population is firms listed in Tehran Stock Exchange. By using the firm-year method during the years 1380 to 1387, 764 observations from 145 firms listed in Tehran Stock Exchange has been selected. The multiple regression test has been used to test research hypotheses. The results show a non-linear relationship between INFORMATION CONTENT of ACCOUNTING EARNINGS and CONSERVATISM. In addition, the results suggest a non-linear relationship between CONSERVATISM and cost of capital.

Cites

MARKET REACTION TO QUARTERLY EARNING ANOUNCMENT IN TEHRAN STOCK EXCHANGE

References

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APA: Copy

BADAVAR NAHANDI, Y., TALEBNIA, GH., & KHANLARI, M.. (2011). INVESTIGATION INFORMATION CONTENT OF CONSERVATIVE AND NON-CONSERVATIVE ACCOUNTING EARNINGS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(4 (10)), 103-114. SID. https://sid.ir/paper/155073/en

Vancouver: Copy

BADAVAR NAHANDI Y., TALEBNIA GH., KHANLARI M.. INVESTIGATION INFORMATION CONTENT OF CONSERVATIVE AND NON-CONSERVATIVE ACCOUNTING EARNINGS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(4 (10)):103-114. Available from: https://sid.ir/paper/155073/en

IEEE: Copy

Y. BADAVAR NAHANDI, GH. TALEBNIA, and M. KHANLARI, “INVESTIGATION INFORMATION CONTENT OF CONSERVATIVE AND NON-CONSERVATIVE ACCOUNTING EARNINGS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 4 (10), pp. 103–114, 2011, [Online]. Available: https://sid.ir/paper/155073/en

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