Document Type : Original Article

Authors

1 M.sc., Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

2 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Abstract

This study examines the impact of accounting conservatism as one of the qualitative characteristics of accounting information on the performance of companies listed on the Stock Exchange of Tehran. For this purpose, a total of 125 companies were selected in 2009 to 2014 when yields their data were analyzed using multivariate regression model and by the observational data using fixed effects. The results of research hypothesis testing showed that conservatism and investment efficiency variables and future investment of firms studied had significant impacts.

Keywords

Garcia lara, J. M and Garcia Osma, B. (2010). Accounting Conservatismand Firm Investment  Efficiency. www. ssrn. Com
Watts, R. (2003). Conservatism in Accounting, Part I: Explanationand Implication. Working paper, The Bradley Policy ResearchCenter.  ttp://ssrn.com/abstract=414522. [Online] [12 November2010].
LaFond, R., Watts, R.L., (2008),” Theinformation role of conservatism”, TheAccounting Review 83(2), pp 447–478
Ball R, L shivakumar. Earnings quality in uk private firms:comparative lossrecogination timeliness, journal of accounting&economics 2005; 39: 83-128.
Givoly, D., C. Hayn and A. Natarajan, (2007)" MeasuringReporting Conservatism" , The Accounting Review, 82(1):65-106.
Ruch,G. and G ,Taylor.2011. AccountingConservatism and its Effects on FinancialReporting Quality: A Review of theLiterature.SSRN
Givoly, D., C. Hayn and A. Natarajan, (2007)" MeasuringReporting Conservatism" , The Accounting Review, 82(1):65-106