Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality

In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu mode...

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Autores principales:	Hamzeh Didar, Gholamreza Mansourfar, Maziyar Hasan Babaei
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	conditional conservatism unconditional conservatism financial reporting quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e93
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spelling	oai:doaj.org-article:47cc10f1ff3e43719afce7a713dc3e932021-11-04T19:51:07ZExamining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality2008-89142476-292X10.22103/jak.2016.1448https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e932016-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_1448_d26813193acfcb95af07d92f4f45bc81.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XIn this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence.Hamzeh DidarGholamreza MansourfarMaziyar Hasan BabaeiShahid Bahonar University of Kermanarticleconditional conservatismunconditional conservatismfinancial reporting qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 25, Pp 145-166 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	conditional conservatism unconditional conservatism financial reporting quality Accounting. Bookkeeping HF5601-5689
spellingShingle	conditional conservatism unconditional conservatism financial reporting quality Accounting. Bookkeeping HF5601-5689 Hamzeh Didar Gholamreza Mansourfar Maziyar Hasan Babaei Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
description	In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu model (1997) was used, and to measure unconditional conservatism, the measure introduced by Ball and et.al. (2006) according to the Basu model (2006) was used. The statistical population in this research consisted of a sample of 98 companies listed in the Tehran Stock Exchange in the period 2003 to 2014. The data analysis and hypotheses testing in this research were implemented by multivariate regression model. The results of hypotheses testing showed that conditional conservatism increases the quality of accruals and persistence of earnings, but has no significant effect on the quality of disclosure, and that unconditional conservatism has no significant effect on accruals quality and disclosure quality, but increases earnings persistence.
format	article
author	Hamzeh Didar Gholamreza Mansourfar Maziyar Hasan Babaei
author_facet	Hamzeh Didar Gholamreza Mansourfar Maziyar Hasan Babaei
author_sort	Hamzeh Didar
title	Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
title_short	Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
title_full	Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
title_fullStr	Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
title_full_unstemmed	Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
title_sort	examining effects of conditional and unconditional conservatism on financial reporting quality
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/47cc10f1ff3e43719afce7a713dc3e93
work_keys_str_mv	AT hamzehdidar examiningeffectsofconditionalandunconditionalconservatismonfinancialreportingquality AT gholamrezamansourfar examiningeffectsofconditionalandunconditionalconservatismonfinancialreportingquality AT maziyarhasanbabaei examiningeffectsofconditionalandunconditionalconservatismonfinancialreportingquality
_version_	1718444588168904704

Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality

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