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Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of investors (local or international) in deciding whether or not to invest in a certain market. Given the quality of accounting information -which has resulted in misleading and inaccurate information (amongst manydoi:10.2139/ssrn.2143610 fatcat:d7pxseemojdyfa3zkpeux6krde