Value Relevance of Conservative and Non-conservative Accounting Information
The purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental. The statistical society includes companies accepted in Tehran Stock Exchange, and the time span of the study...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2010-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4316_a60c01a2106cd716803fbb0fd9644b02.pdf |
| _version_ | 1797378316553945088 |
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| author | A. Kbodamipour R. Mahroomi |
| author_facet | A. Kbodamipour R. Mahroomi |
| author_sort | A. Kbodamipour |
| collection | DOAJ |
| description | The purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental. The statistical society includes companies accepted in Tehran Stock Exchange, and the time span of the study is from the beginning of 2000 up to the end of 2008. The Basu Model was exploited for investigating and assessment of the extent of conservatism in sample companies and for the investigation of value relevance of accounting information, the present study made use of Easton & Harris Model. The results are indicative of the presence of conservatism. Furthermore it was observed that as we descend from companies with low conservatism to companies with medium conservatism, the value relevance of accounting information increases; although the mentioned increase is not perceptible, value relevance of accounting information decreases a great deal when moving from companies, medium in conservatism toward companies with high conservatism. Consequently there cannot be found a clear relevance between conservatism and value relevance of accounting information. |
| first_indexed | 2024-03-08T20:06:04Z |
| format | Article |
| id | doaj.art-6c59a77baa8b49ebb8bbff12f688cada |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:04Z |
| publishDate | 2010-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-6c59a77baa8b49ebb8bbff12f688cada2023-12-23T10:34:35ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192010-06-0183079984316Value Relevance of Conservative and Non-conservative Accounting InformationA. Kbodamipour0R. Mahroomi1استادیار بخش حسابداری دانشگاه شهید باهنر کرمانکارشناس ارشد حسابداری از دانشگاه شهید باهنر کرمانThe purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental. The statistical society includes companies accepted in Tehran Stock Exchange, and the time span of the study is from the beginning of 2000 up to the end of 2008. The Basu Model was exploited for investigating and assessment of the extent of conservatism in sample companies and for the investigation of value relevance of accounting information, the present study made use of Easton & Harris Model. The results are indicative of the presence of conservatism. Furthermore it was observed that as we descend from companies with low conservatism to companies with medium conservatism, the value relevance of accounting information increases; although the mentioned increase is not perceptible, value relevance of accounting information decreases a great deal when moving from companies, medium in conservatism toward companies with high conservatism. Consequently there cannot be found a clear relevance between conservatism and value relevance of accounting information.https://qjma.atu.ac.ir/article_4316_a60c01a2106cd716803fbb0fd9644b02.pdfconservatismaccounting informationvalue relevanceaccounting earnings |
| spellingShingle | A. Kbodamipour R. Mahroomi Value Relevance of Conservative and Non-conservative Accounting Information مطالعات تجربی حسابداری مالی conservatism accounting information value relevance accounting earnings |
| title | Value Relevance of Conservative and Non-conservative Accounting Information |
| title_full | Value Relevance of Conservative and Non-conservative Accounting Information |
| title_fullStr | Value Relevance of Conservative and Non-conservative Accounting Information |
| title_full_unstemmed | Value Relevance of Conservative and Non-conservative Accounting Information |
| title_short | Value Relevance of Conservative and Non-conservative Accounting Information |
| title_sort | value relevance of conservative and non conservative accounting information |
| topic | conservatism accounting information value relevance accounting earnings |
| url | https://qjma.atu.ac.ir/article_4316_a60c01a2106cd716803fbb0fd9644b02.pdf |
| work_keys_str_mv | AT akbodamipour valuerelevanceofconservativeandnonconservativeaccountinginformation AT rmahroomi valuerelevanceofconservativeandnonconservativeaccountinginformation |