Investigating the Effect of Conditional Conservatism on Earnings Quality Based on Price Value Relevance and the Earnings Response Coefficients

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MESHKI MIAVAGHI MEHDI; MOHAMMADI ROYA

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Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:2 (40) Page(s): 61-74

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Title

Investigating the Effect of Conditional Conservatism on Earnings Quality Based on Price Value Relevance and the Earnings Response Coefficients

Author(s)

MESHKI MIAVAGHI MEHDI | MOHAMMADI ROYA | Issue Writer Certificate

Keywords

earnings response coefficientsQ2

price value relevanceQ1

conservatismQ2

Abstract

The main purpose of the present study is to investigate the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients. Accounting reports have information content and conservatism, as a qualitative feature of financial information that, can affect the quality of accounting information and its relevance to stock values. In this research, two different measures, including price value relevance and earnings response coefficients, have been used to assess the quality of earnings. conservatism is calculated using Khan and Watts' (2009) model. To test the hypotheses, data of companies listed in the stock market is used during 2013 to 2017. The research variables are analyzed using panel data and multivariate regression. The results show that there is positive and significant relationship between conditional conservatism and the earnings response coefficients. The results also indicate that there is a negative relationship between conditional conservatism and relevance to market value, but this relationship is significant only at the 90% confidence level. Accordingly, the results of testing hypotheses are consistent with the view that conservatism reduces the quality of financial reporting.

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APA: Copy

MESHKI MIAVAGHI, MEHDI, & MOHAMMADI, ROYA. (2019). Investigating the Effect of Conditional Conservatism on Earnings Quality Based on Price Value Relevance and the Earnings Response Coefficients. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(2 (40) ), 61-74. SID. https://sid.ir/paper/387380/en

Vancouver: Copy

MESHKI MIAVAGHI MEHDI, MOHAMMADI ROYA. Investigating the Effect of Conditional Conservatism on Earnings Quality Based on Price Value Relevance and the Earnings Response Coefficients. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(2 (40) ):61-74. Available from: https://sid.ir/paper/387380/en

IEEE: Copy

MEHDI MESHKI MIAVAGHI, and ROYA MOHAMMADI, “Investigating the Effect of Conditional Conservatism on Earnings Quality Based on Price Value Relevance and the Earnings Response Coefficients,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 2 (40) , pp. 61–74, 2019, [Online]. Available: https://sid.ir/paper/387380/en

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