期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2014
卷号：9
期号：1
页码：129
DOI：10.5539/ijbm.v9n1p129
语种：English
出版社：Canadian Center of Science and Education
摘要：This study is an attempt at investigating the relationship between accounting conservatism and the quality offinancial statements of the companies accepted in Tehran Stock Exchange (TSE) market. Accountingconservatism is measured through GULIHINE model, while BIDEL, HILLARY, AND VERDI’s (2008) modelis used for assessing the financial statement quality. Through an experimental method, this study presents theconsumers of the accounting information—including market analysts, brokers, managers, and etc- the importanteffect of accounting conservatism on the financial statements of the companies. Using the financial statement of 102 companies accepted in TSE market in a period of time, between 2006 and2010, it was apparent that there is a significantly positive relationship between accounting conservatism and thequality of financial reports.
