THE EFFECT OF CONSERVATISM ON ACCOUNTING INFORMATION QUALITY OF CORPORATIONS LISTED IN TEHRAN STOCK EXCHANGE

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VALIZADEH OGHANI FEZEH; BADAVAR NAHANDI YOUNES; BARADARAN HASANZADEH RASOOL

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Journal: JOURNAL OF ECONOMICS & BUSINESS RESEARCH Year:2014 | Volume:5 | Issue:7 Page(s): 41-54

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Title

THE EFFECT OF CONSERVATISM ON ACCOUNTING INFORMATION QUALITY OF CORPORATIONS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

VALIZADEH OGHANI FEZEH | BADAVAR NAHANDI YOUNES | BARADARAN HASANZADEH RASOOL | Issue Writer Certificate

Keywords

CONSERVATISMQ2

ACCOUNTING INFORMATION QUALITYQ2

RELEVANCYQ2

RELIABILITYQ2

Abstract

This research focuses on the effect of CONSERVATISM on the ACCOUNTING INFORMATION QUALITY. In this study the effect of CONSERVATISM on dimensions of RELEVANCY and RELIABILITY of accounting information is surveyed. Earnings CONSERVATISM is measured using Givoly and Hayn model, ernings RELEVANCY is measured using predictability of future income by current income regression, and earnings RELIABILITY is measured using earnings stability. The purpose of this research is applied, and the research method is causal or ex-post method. The research population is the corporations listed in Tehran Stock Exchange since 2004 to 2011 of which 70 companies has been selected using systematic deletion method as samples. Regression model, Kolmogrov- Smirnov and Durbin- watson tests are used for testing research hypotheses. For analyzing data, SPSS statistical software and Excel spreadsheet are used. The research results represent that the earnings CONSERVATISM has no effect on the RELEVANCY and RELIABILITY of information.

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APA: Copy

VALIZADEH OGHANI, FEZEH, BADAVAR NAHANDI, YOUNES, & BARADARAN HASANZADEH, RASOOL. (2014). THE EFFECT OF CONSERVATISM ON ACCOUNTING INFORMATION QUALITY OF CORPORATIONS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ECONOMICS & BUSINESS RESEARCH, 5(7), 41-54. SID. https://sid.ir/paper/201520/en

Vancouver: Copy

VALIZADEH OGHANI FEZEH, BADAVAR NAHANDI YOUNES, BARADARAN HASANZADEH RASOOL. THE EFFECT OF CONSERVATISM ON ACCOUNTING INFORMATION QUALITY OF CORPORATIONS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ECONOMICS & BUSINESS RESEARCH[Internet]. 2014;5(7):41-54. Available from: https://sid.ir/paper/201520/en

IEEE: Copy

FEZEH VALIZADEH OGHANI, YOUNES BADAVAR NAHANDI, and RASOOL BARADARAN HASANZADEH, “THE EFFECT OF CONSERVATISM ON ACCOUNTING INFORMATION QUALITY OF CORPORATIONS LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ECONOMICS & BUSINESS RESEARCH, vol. 5, no. 7, pp. 41–54, 2014, [Online]. Available: https://sid.ir/paper/201520/en

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