Role of Accounting Conservatism on the Quality of Financial Statements

Hamidreza Kordlouie; Faramarz Mohammadi; Nader Naghshineh; Mehdi Tozandejani

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Role of Accounting Conservatism on the Quality of Financial Statements

机译：会计稳健性对财务报表质量的作用

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This study is an attempt at investigating the relationship between accounting conservatism and the quality offinancial statements of the companies accepted in Tehran Stock Exchange (TSE) market. Accountingconservatism is measured through GULIHINE model, while BIDEL, HILLARY, AND VERDI’s (2008) modelis used for assessing the financial statement quality. Through an experimental method, this study presents theconsumers of the accounting information—including market analysts, brokers, managers, and etc- the importanteffect of accounting conservatism on the financial statements of the companies. Using the financial statement of 102 companies accepted in TSE market in a period of time, between 2006 and2010, it was apparent that there is a significantly positive relationship between accounting conservatism and thequality of financial reports.

机译：本研究旨在调查会计保守主义与德黑兰证券交易所（TSE）市场上接受的公司的财务报表质量之间的关系。会计保守性通过GULIHINE模型进行衡量，而BIDEL，HILLARY和VERDI（2008）模型则用于评估财务报表的质量。通过实验方法，本研究介绍了会计信息的消费者（包括市场分析师，经纪人，经理等），会计保守性对公司财务报表的重要影响。使用2006年至2010年一段时间内，在TSE市场上接受的102家公司的财务报表，很明显，会计保守性与财务报告质量之间存在显着的正相关关系。

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《International Journal of Business and Management》 |2013年第1期|共页
作者
Hamidreza Kordlouie; Faramarz Mohammadi; Nader Naghshineh; Mehdi Tozandejani;
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中图分类经济计划与管理;
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Role of Accounting Conservatism on the Quality of Financial Statements

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