THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS

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BADIEI HOSEYN; MAHMOUDI MOHAMMAD; REZAZADEH ROOHOLLAH

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2015 | Volume:3 | Issue:12 Page(s): 23-31

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Title

THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS

Author(s)

BADIEI HOSEYN | MAHMOUDI MOHAMMAD | REZAZADEH ROOHOLLAH | Issue Writer Certificate

Keywords

CONDITIONAL AND UNCONDITIONAL CONSERVATISMQ2

BASUMODELQ2

BALLQ2

R&SHIVAKUMARMODELSQ2

Abstract

The purpose of this paper is to examine the impact of CONDITIONAL AND UNCONDITIONAL CONSERVATISM on earning’ quality in Tehran stock exchange market. we used a sample of 65 firms during the period of 1381 to 1390.this paper follows the asymmetric timeliness of earnings measure of Basu (1997) and the asymmetric cash flow to accruals measure of BALL and Shiva kumar’s (2005) with further extension to examine the effects of CONDITIONAL AND UNCONDITIONAL CONSERVATISM on earning’s quality. These two models are able to measure conditional conservatism and we have extended these models by inserting the market to book ratio (MTB) as a proxy of unconditional conservatism and cash flow from operation to net income ratio (CFO/NI) as a proxy of earning’s quality. The Results from data analysis showed that the CONDITIONAL AND UNCONDITIONAL CONSERVATISM has no significant relation with earnings quality in basu’s measure while CONDITIONAL AND UNCONDITIONAL CONSERVATISM in BALL and shivakumar’s model has negative effects on earning’s quality. This difference in our results could be due to the different natural of two models. Therefore recommended to use the other models to achieve the decisive results.

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APA: Copy

BADIEI, HOSEYN, MAHMOUDI, MOHAMMAD, & REZAZADEH, ROOHOLLAH. (2015). THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(12), 23-31. SID. https://sid.ir/paper/238163/en

Vancouver: Copy

BADIEI HOSEYN, MAHMOUDI MOHAMMAD, REZAZADEH ROOHOLLAH. THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2015;3(12):23-31. Available from: https://sid.ir/paper/238163/en

IEEE: Copy

HOSEYN BADIEI, MOHAMMAD MAHMOUDI, and ROOHOLLAH REZAZADEH, “THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 12, pp. 23–31, 2015, [Online]. Available: https://sid.ir/paper/238163/en

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