Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange

Vali Khodadadi, Hassan Farazmand, Fatemeh Tabatabaei
2013 پژوهش‌های تجربی حسابداری  
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 Squares (OLS) method and Earning information content Was determined via Generalized Method of Moments (GMM). The study sample included of 191 companies listed in Tehran Stock Exchange During the period
more » ... 380-1388. Results obtained using the Software Eviews.6 Showed Companies that have a high level of timeliness, have a higher information content. While, on the earning of companies that are highly conservative, have lower information content.
doi:10.22051/jera.2013.583 doaj:5548436a77e7434cb8797f27bf7bcae8 fatcat:mn7vnimma5cb3ijoujhdk2raui