this study aimed to examine the relationship between accounting conservatism and accounting infor... more this study aimed to examine the relationship between accounting conservatism and accounting information quality in 120 firms listed on Tehran Stock Exchange (TSE) during a 6-year period from 2008 to 2013. Using correlation method and multiple linear regression technique, the results of this study showed that there is a positive relationship between accounting conservatism and accounting information quality. Also, research evidences showed that when the firm size increases, accounting information quality increases too. Also, the results of this study showed that when the firm’s auditor is from the private sector, then accounting information quality is high compared to other firms. There is also a negative relationship between financial leverage with accounting information quality. The results of this study emphasized that profitability and loss reporting have not any relationship with accounting information quality.
Current research is considering the relationship between financial and non-financial factors with... more Current research is considering the relationship between financial and non-financial factors with disclosure quality of information of companies listed on Tehran stock exchange during 2007-2012. For assessing disclosure quality, the information resulted from ranking companies listed in Tehran stock exchange have been used. Financial variables of the research include Return On Asset (ROA), operating cash flow scaled by total assets, total liabilities scaled by shareholders’ funds and ratio of market value to book value of equity and non financial variables includes ratio of number of traded share to issued share, ratio of number of days with a non-zero volume to total number of trading days, changes in the management and log of the number of pages in the annual report. Findings showed that there is relationship between disclosure quality with ROA and ration of operational cash flow, and except the number of traded shares to issued share other non-financial variables have significant relationship with disclosure quality.
In the United States of America, a significant reduction happened in the market value of many sec... more In the United States of America, a significant reduction happened in the market value of many securities during
1973 and 1974 and as a result, FASB addressed the issue in its agenda in order to provide the required guidelines.
Finally, in 1975, it published the accounting standard No. 12 about the accounting of special trading securities. In
this standard, the reliability of fair values for securities has been evaluated at a low level, and the evaluation of
current and non-current securities would be equivalent to the minimum price or the market price if the decline in the
market value was significant but non-temporary. But, with the development of the capital market, there was a
situation in which the possibility to determine faire values for such securities had the sufficient reliability. In
response to the changes emerged in this context, the Accounting Standards Board (ASB) issued the final standard
statement No. 115 in May 1993 and consequently, the standard No. 12 was cancelled. But, in Iran, the accounting
standard No. 15 with the title "Accounting for Investments" has been formulated based on the international
accounting standard No. 25 with the same title in terms of the first set of accounting standards. While subsequently,
the international accounting standard No. 25 has been abolished by the approval and enforce ability of the
international accounting standard No. 32 with the title "Financial Instruments: Presentation and Disclosure", and the
international accounting standard No. 39 with the title "Financial Instruments: Recognition and Measurement".
this study aimed to examine the relationship between accounting conservatism and accounting infor... more this study aimed to examine the relationship between accounting conservatism and accounting information quality in 120 firms listed on Tehran Stock Exchange (TSE) during a 6-year period from 2008 to 2013. Using correlation method and multiple linear regression technique, the results of this study showed that there is a positive relationship between accounting conservatism and accounting information quality. Also, research evidences showed that when the firm size increases, accounting information quality increases too. Also, the results of this study showed that when the firm’s auditor is from the private sector, then accounting information quality is high compared to other firms. There is also a negative relationship between financial leverage with accounting information quality. The results of this study emphasized that profitability and loss reporting have not any relationship with accounting information quality.
Current research is considering the relationship between financial and non-financial factors with... more Current research is considering the relationship between financial and non-financial factors with disclosure quality of information of companies listed on Tehran stock exchange during 2007-2012. For assessing disclosure quality, the information resulted from ranking companies listed in Tehran stock exchange have been used. Financial variables of the research include Return On Asset (ROA), operating cash flow scaled by total assets, total liabilities scaled by shareholders’ funds and ratio of market value to book value of equity and non financial variables includes ratio of number of traded share to issued share, ratio of number of days with a non-zero volume to total number of trading days, changes in the management and log of the number of pages in the annual report. Findings showed that there is relationship between disclosure quality with ROA and ration of operational cash flow, and except the number of traded shares to issued share other non-financial variables have significant relationship with disclosure quality.
In the United States of America, a significant reduction happened in the market value of many sec... more In the United States of America, a significant reduction happened in the market value of many securities during
1973 and 1974 and as a result, FASB addressed the issue in its agenda in order to provide the required guidelines.
Finally, in 1975, it published the accounting standard No. 12 about the accounting of special trading securities. In
this standard, the reliability of fair values for securities has been evaluated at a low level, and the evaluation of
current and non-current securities would be equivalent to the minimum price or the market price if the decline in the
market value was significant but non-temporary. But, with the development of the capital market, there was a
situation in which the possibility to determine faire values for such securities had the sufficient reliability. In
response to the changes emerged in this context, the Accounting Standards Board (ASB) issued the final standard
statement No. 115 in May 1993 and consequently, the standard No. 12 was cancelled. But, in Iran, the accounting
standard No. 15 with the title "Accounting for Investments" has been formulated based on the international
accounting standard No. 25 with the same title in terms of the first set of accounting standards. While subsequently,
the international accounting standard No. 25 has been abolished by the approval and enforce ability of the
international accounting standard No. 32 with the title "Financial Instruments: Presentation and Disclosure", and the
international accounting standard No. 39 with the title "Financial Instruments: Recognition and Measurement".
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1973 and 1974 and as a result, FASB addressed the issue in its agenda in order to provide the required guidelines.
Finally, in 1975, it published the accounting standard No. 12 about the accounting of special trading securities. In
this standard, the reliability of fair values for securities has been evaluated at a low level, and the evaluation of
current and non-current securities would be equivalent to the minimum price or the market price if the decline in the
market value was significant but non-temporary. But, with the development of the capital market, there was a
situation in which the possibility to determine faire values for such securities had the sufficient reliability. In
response to the changes emerged in this context, the Accounting Standards Board (ASB) issued the final standard
statement No. 115 in May 1993 and consequently, the standard No. 12 was cancelled. But, in Iran, the accounting
standard No. 15 with the title "Accounting for Investments" has been formulated based on the international
accounting standard No. 25 with the same title in terms of the first set of accounting standards. While subsequently,
the international accounting standard No. 25 has been abolished by the approval and enforce ability of the
international accounting standard No. 32 with the title "Financial Instruments: Presentation and Disclosure", and the
international accounting standard No. 39 with the title "Financial Instruments: Recognition and Measurement".
1973 and 1974 and as a result, FASB addressed the issue in its agenda in order to provide the required guidelines.
Finally, in 1975, it published the accounting standard No. 12 about the accounting of special trading securities. In
this standard, the reliability of fair values for securities has been evaluated at a low level, and the evaluation of
current and non-current securities would be equivalent to the minimum price or the market price if the decline in the
market value was significant but non-temporary. But, with the development of the capital market, there was a
situation in which the possibility to determine faire values for such securities had the sufficient reliability. In
response to the changes emerged in this context, the Accounting Standards Board (ASB) issued the final standard
statement No. 115 in May 1993 and consequently, the standard No. 12 was cancelled. But, in Iran, the accounting
standard No. 15 with the title "Accounting for Investments" has been formulated based on the international
accounting standard No. 25 with the same title in terms of the first set of accounting standards. While subsequently,
the international accounting standard No. 25 has been abolished by the approval and enforce ability of the
international accounting standard No. 32 with the title "Financial Instruments: Presentation and Disclosure", and the
international accounting standard No. 39 with the title "Financial Instruments: Recognition and Measurement".