This study is investigating the relationship between conditional and unconditional conservatism on earnings quality for the companies listed in Tehran Stock Exchange for the time era of 2006 to 2011 This study uses Basu model as a proxy for time asymmetry of earnings. Variable DR*RET is positive (B3>0) and is significant in 0.05.so, as Basu (1997) says, this efficient is proxy for time asymmetry and use to calculate conservatism. This show that study sample is conservatism. Coefficient of earnings quality (CFO/NI (is -0.000217. This finding show that there is a significant relationship between conditional conservatism and earnings quality. After entering MTB, coefficient of earnings quality (CFO/NI (is 0.000215. this finding show that there is a significant relationship between unconditional conservatism and earnings quality.
Hosseini, S. A., & Razani, S. (2015). Investigation of conservatism on earnings quality in companies listed in Tehran stock exchange. Accounting and Auditing Research, 7(27), 54-67. doi: 10.22034/iaar.2015.103798
MLA
Seyed Ali Hosseini; Sara Razani. "Investigation of conservatism on earnings quality in companies listed in Tehran stock exchange". Accounting and Auditing Research, 7, 27, 2015, 54-67. doi: 10.22034/iaar.2015.103798
HARVARD
Hosseini, S. A., Razani, S. (2015). 'Investigation of conservatism on earnings quality in companies listed in Tehran stock exchange', Accounting and Auditing Research, 7(27), pp. 54-67. doi: 10.22034/iaar.2015.103798
VANCOUVER
Hosseini, S. A., Razani, S. Investigation of conservatism on earnings quality in companies listed in Tehran stock exchange. Accounting and Auditing Research, 2015; 7(27): 54-67. doi: 10.22034/iaar.2015.103798
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