Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients
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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Accounting reports have information content and conservatism, as a qualitative feature of financial information, can affect the quality of accounting information and its relevance to stock values. The main purpose of the present study is to Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients. Accounting reports has information content and conservatism as a qualitative feature of financial information can affect the quality of accounting information and its relevance to stock value. In this research, two different measures, including price value relevance and earnings response coefficients, have been used to assess the quality of earnings. conservatism is calculated using Khan and Watts' (2009) model. To test the hypotheses, information from 236 companies accepted in the stock market was used during 1392 to 1396 and the research variables were analyzed using panel data and multivariate regression. The results show that there is positive and significant relationship between conditional conservatism and the earnings response coefficients. The results also show that there is a negative relationship between conditional conservatism and relevance to market value, but this relationship is significant only at the 90% confidence level. Accordingly, the results of testing hypotheses are consistent with the view that conservatism reduces the quality of financial reporting.
Language:
Persian
Published:
Journal of Financial Accounting Research, Volume:11 Issue: 2, 2019
Pages:
61 to 74
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