this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004-2013. accounting conservatism is measured based on khan and watts' (2009) model and feltham and ohlsson (1995) price model and easton and hariss (1991) return models were used to evaluate the informational content...

the main purpose of the present research is to determine the relationship between the management earnings forecast errors and conservatism level and then surveying about the effects of forecast difficulty, and external financing on this relationship. regarding this, the financial information related to 147 stock firms, available during the period of study (2003-2015) were collected and analyzed...

A large body of accounting research in the past has documented the existence of conservatism and timeliness of income recognition as distinct factors which affect the returns-earnings relation. However, earnings are not the only measure of financial performance that is affected by conservatism. The aim of this paper is to examine the impact of conservatism on accrual measures and drivers, in th...

one of the most important concepts in financial statement analysis and evaluation is conservatism. thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. this research is about to consider the relation of effective factors on organizat...

Recent studies show that regression-based tests of the asymmetric timeliness of earnings may be invalid. We develop an econometric model showing that these tests correctly identify whether or not earnings are conservative; however, the inclusion of future rents in equity values causes the regression coefficients to mismeasure the degree of conservatism. This mismeasurement biases cross-sectiona...

One of the most important concepts in financial statement analysis and evaluation is conservatism. Thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. This research is about to consider the relation of effective factors on organizat...

Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, results are inconsistent mixed, to some degree, even contradictory, which represents a gap in literature. The purpose of this provide explanations for these mixed literature by investigating effect corporate governance mechanisms, as moderator variable (which has been considered befor...