نوع مقاله : مقاله پژوهشی
نویسنده
استادیار حسابداری، دانشگاه آزاد اسلامی واحد مسجدسلیمان، مسجدسلیمان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
The purpose of this paper is to examine the impact of conditional and unconditional conservatism on earnings’ quality in IRAN stock market. For this purpose, a sample consisting of 112 companies during the period of 2001 to 2014 was selected. To test the research hypotheses, extension Basu model has been used. In this model, conditional conservatism is measured using the Basu’s asymmetric timeliness measure; cash flow from operation to net income ratio (CFO/NI) was used as a proxy of earnings quality, and the market to book ratio (MTB) was used to measure the unconditional conservatism. The methodology of this study is correlational and multiple regression analysis was used for the panel data. The findings indicate that conditional conservatism has no effect on earnings quality, whereas there is a positive and significant relationship between unconditional conservatism and earnings quality.
کلیدواژهها [English]
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