Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu mode...
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| Autor*in: |
Hamzeh Didar [verfasserIn] Gholamreza Mansourfar [verfasserIn] Maziyar Hasan Babaei [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Persisch |
| Erschienen: |
2016 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
In: مجله دانش حسابداری - Shahid Bahonar University of Kerman, 2021, 7(2016), 25, Seite 145-166 |
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| Übergeordnetes Werk: |
volume:7 ; year:2016 ; number:25 ; pages:145-166 |
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Link aufrufen |
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| DOI / URN: |
10.22103/jak.2016.1448 |
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DOAJ052763730 |
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| 520 | |a In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. | ||
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10.22103/jak.2016.1448 doi (DE-627)DOAJ052763730 (DE-599)DOAJ47cc10f1ff3e43719afce7a713dc3e93 DE-627 ger DE-627 rakwb per HF5601-5689 Hamzeh Didar verfasserin aut Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality 2016 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. conditional conservatism unconditional conservatism financial reporting quality Accounting. Bookkeeping Gholamreza Mansourfar verfasserin aut Maziyar Hasan Babaei verfasserin aut In مجله دانش حسابداری Shahid Bahonar University of Kerman, 2021 7(2016), 25, Seite 145-166 (DE-627)DOAJ078627176 2476292X nnns volume:7 year:2016 number:25 pages:145-166 https://doi.org/10.22103/jak.2016.1448 kostenfrei https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e93 kostenfrei https://jak.uk.ac.ir/article_1448_d26813193acfcb95af07d92f4f45bc81.pdf kostenfrei https://doaj.org/toc/2008-8914 Journal toc kostenfrei https://doaj.org/toc/2476-292X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 7 2016 25 145-166 |
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10.22103/jak.2016.1448 doi (DE-627)DOAJ052763730 (DE-599)DOAJ47cc10f1ff3e43719afce7a713dc3e93 DE-627 ger DE-627 rakwb per HF5601-5689 Hamzeh Didar verfasserin aut Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality 2016 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. conditional conservatism unconditional conservatism financial reporting quality Accounting. Bookkeeping Gholamreza Mansourfar verfasserin aut Maziyar Hasan Babaei verfasserin aut In مجله دانش حسابداری Shahid Bahonar University of Kerman, 2021 7(2016), 25, Seite 145-166 (DE-627)DOAJ078627176 2476292X nnns volume:7 year:2016 number:25 pages:145-166 https://doi.org/10.22103/jak.2016.1448 kostenfrei https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e93 kostenfrei https://jak.uk.ac.ir/article_1448_d26813193acfcb95af07d92f4f45bc81.pdf kostenfrei https://doaj.org/toc/2008-8914 Journal toc kostenfrei https://doaj.org/toc/2476-292X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 7 2016 25 145-166 |
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10.22103/jak.2016.1448 doi (DE-627)DOAJ052763730 (DE-599)DOAJ47cc10f1ff3e43719afce7a713dc3e93 DE-627 ger DE-627 rakwb per HF5601-5689 Hamzeh Didar verfasserin aut Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality 2016 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. conditional conservatism unconditional conservatism financial reporting quality Accounting. Bookkeeping Gholamreza Mansourfar verfasserin aut Maziyar Hasan Babaei verfasserin aut In مجله دانش حسابداری Shahid Bahonar University of Kerman, 2021 7(2016), 25, Seite 145-166 (DE-627)DOAJ078627176 2476292X nnns volume:7 year:2016 number:25 pages:145-166 https://doi.org/10.22103/jak.2016.1448 kostenfrei https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e93 kostenfrei https://jak.uk.ac.ir/article_1448_d26813193acfcb95af07d92f4f45bc81.pdf kostenfrei https://doaj.org/toc/2008-8914 Journal toc kostenfrei https://doaj.org/toc/2476-292X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 7 2016 25 145-166 |
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Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality |
| abstract |
In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. |
| abstractGer |
In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. |
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In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence. |
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https://doi.org/10.22103/jak.2016.1448 https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e93 https://jak.uk.ac.ir/article_1448_d26813193acfcb95af07d92f4f45bc81.pdf https://doaj.org/toc/2008-8914 https://doaj.org/toc/2476-292X |
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Gholamreza Mansourfar Maziyar Hasan Babaei |
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