ACCOUNTING DISCLOSURE, ACCOUNTING QUALITY, CONDITIONAL AND UNCONDITIONAL CONSERVATISM

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MASHAYEKH SHAHNAZ; MEIMENAT ABADI SHIVA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:6 | Issue:24 Page(s): 53-70

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Title

ACCOUNTING DISCLOSURE, ACCOUNTING QUALITY, CONDITIONAL AND UNCONDITIONAL CONSERVATISM

Author(s)

MASHAYEKH SHAHNAZ | MEIMENAT ABADI SHIVA | Issue Writer Certificate

Keywords

ACCOUNTING DISCLOSUREQ2

ACCOUNTING QUALITYQ2

DISCRETIONARY ACCRUALSQ1

CONDITIONAL CONSERVATISMQ2

UNCONDITIONAL CONSERVATISMQ2

Abstract

This study examines the relationship between ACCOUNTING DISCLOSURE and ACCOUNTING QUALITY in two aspects: DISCRETIONARY ACCRUALS and conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and UNCONDITIONAL CONSERVATISM, the effect of ACCOUNTING DISCLOSURE on them and the relationship between them. In order to evaluate disclosure quality, the rating information of companies published by the Tehran Stock Exchange, and for evaluating ACCOUNTING QUALITY, DISCRETIONARY ACCRUALS and conservatism respectively using cross-sectional jones model and Ball & Shivakumar model was used. Findings suggest that ACCOUNTING DISCLOSURE and DISCRETIONARY ACCRUALS are negatively related, but there was no meaningful relationship between ACCOUNTING DISCLOSURE and two forms of conservatism. In addition, despite of expectation there wasn’t negative relationship between two forms of conservatism.

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APA: Copy

MASHAYEKH, SHAHNAZ, & MEIMENAT ABADI, SHIVA. (2015). ACCOUNTING DISCLOSURE, ACCOUNTING QUALITY, CONDITIONAL AND UNCONDITIONAL CONSERVATISM. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(24), 53-70. SID. https://sid.ir/paper/198057/en

Vancouver: Copy

MASHAYEKH SHAHNAZ, MEIMENAT ABADI SHIVA. ACCOUNTING DISCLOSURE, ACCOUNTING QUALITY, CONDITIONAL AND UNCONDITIONAL CONSERVATISM. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;6(24):53-70. Available from: https://sid.ir/paper/198057/en

IEEE: Copy

SHAHNAZ MASHAYEKH, and SHIVA MEIMENAT ABADI, “ACCOUNTING DISCLOSURE, ACCOUNTING QUALITY, CONDITIONAL AND UNCONDITIONAL CONSERVATISM,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 24, pp. 53–70, 2015, [Online]. Available: https://sid.ir/paper/198057/en

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