The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information

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SALEHI ALLAHKARAM; Bozorgmehrian Shahrokh; Salehi Borzoo

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2016 | Volume:5 | Issue:17 Page(s): 111-121

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Information Journal Paper

Title

The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information

Author(s)

SALEHI ALLAHKARAM | Bozorgmehrian Shahrokh | Salehi Borzoo | Issue Writer Certificate

Keywords

Conditional ConservatismQ2

Unconditional conservatismQ2

Value Relevance of Accounting InformationQ2

Abstract

This study to investigate the unConditional Conservatism on Value Relevance of Accounting Information on the Tehran Stock Exchange (TSE). The methodology is a data-gathering method and correlation by using multiple regression and a sample including 1000 years-firms during 2001-2012. Dependent variables include net income, book value of equity, unConditional Conservatism, debt ratio, loss and size of company. Independent variable is market value of stock. The results show that the conservatism is increased. And conservatism

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APA: Copy

SALEHI, ALLAHKARAM, Bozorgmehrian, Shahrokh, & Salehi, Borzoo. (2016). The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(17 ), 111-121. SID. https://sid.ir/paper/238014/en

Vancouver: Copy

SALEHI ALLAHKARAM, Bozorgmehrian Shahrokh, Salehi Borzoo. The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2016;5(17 ):111-121. Available from: https://sid.ir/paper/238014/en

IEEE: Copy

ALLAHKARAM SALEHI, Shahrokh Bozorgmehrian, and Borzoo Salehi, “The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 5, no. 17 , pp. 111–121, 2016, [Online]. Available: https://sid.ir/paper/238014/en

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