Relation between Disclosures Quality and Conditional and Unconditional Conservatism

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Abstract

This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality and then investigate it relation to earning management and conditional and unconditional conservatism. The study sample included 102 companies listed in Tehran Stock Exchange during years 1384 to 1389 and use linear regression to test the hypothesis. the results of the tests revealed that is negative relation between disclosures quality and earning management and positive relation between disclosures quality and conditional conservatism. In additions result show that increase in disclosures quality along with decrease in unconditional conservatism.

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References

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History

  • Receive Date: 04 September 2012
  • Revise Date: 30 June 2018
  • Accept Date: 01 November 2013

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