Conservatism and the Informational Content of Earnings
This paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the Tehran Stock Exchange during 2004-2013. Accounting conservatism is measured based on Khan and Watts' (2009) model and Feltham and Ohlsson (1995) price...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2017-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_60854_6df6a8888253f959b352a1f96ecb474f.pdf |