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Relation of Accounting Disclosures and Conditional and Unconditional Conservatism
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Mohsen Molaie *   , Mohammad javad Mehrabi |
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Abstract: (8704 Views) |
| This study investigates the relation between the quality disclosures of published financial statements, conservatism and earnings management practices in Accepted Companieses at Tehran Stock Exchange. The focus here is on conditional and unconditional conservatism. The findings indicate that no relation between quality accounting disclosures and discretionary accruals ,also finding show no relation between conditional conservatism and unconditional conservatism in high and low quality accounting disclosures. Finally the result show negative relation between Earnings sensitivity and conservatism in high and low quality accounting disclosures. |
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| Keywords: Disclosure, Accounting Conservation, Discretionary Accrual, Earning Management |
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Full-Text [PDF 1217 kb]
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Type of Study: Research |
Subject:
Special
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