期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2012
卷号：1
期号：4
页码：53-58
DOI：10.5923/j.ijfa.20120104.01
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The present research examines the relationship between conservatism in financial reporting and information content of accounting earnings. In this study, conservatism and information content is measured by Basu (1997) Easton and Harris (1991) models, respectively. This study is applied research and its method is ex post facto (casual-comparative). Statistic population is firms listed in Tehran Stock Exchange (TSE). By using the firm-year method during the period of 1380 to 1387, 764 observations from 145 firms listed in TSE have been selected. The multiple regression test has been used to test research hypothesis. The results show a non-linear relationship between information content of accounting earnings and conservatism. In addition, the results suggest a non-linear relationship between conservatism and cost of capital.
关键词：Information Content; Accounting Earnings; Unconditional Conservatism; Conditional Conservatism; Financial statements; Cost of Capital
