Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange
In this study, we investigated the effect of timeliness and conservatism on the information content of earnings. conservatism, Based on the Criterion The Asymmetric timeliness of earnings (basu, 1997). For this purpose, the Fixed Effects Model was used. Timeliness Was estimated by Ordinary Least Squ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2013-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_583_68c2d4780c21578c7b5d08f823ab684c.pdf |