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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   WINTER 2015 , Volume 3 , Number 12; Page(s) 23 To 31.
 
Paper: 

THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS

 
 
Author(s):  BADIEI HOSEYN, MAHMOUDI MOHAMMAD*, REZAZADEH ROOHOLLAH
 
* ISLAMIC AZAD UNIVERSITY, FIROOZKOOH BRANCH
 
Abstract: 

The purpose of this paper is to examine the impact of conditional and unconditional conservatism on earning’ quality in Tehran stock exchange market. we used a sample of 65 firms during the period of 1381 to 1390.this paper follows the asymmetric timeliness of earnings measure of Basu (1997) and the asymmetric cash flow to accruals measure of Ball and Shiva kumar’s (2005) with further extension to examine the effects of conditional and unconditional conservatism on earning’s quality. These two models are able to measure conditional conservatism and we have extended these models by inserting the market to book ratio (MTB) as a proxy of unconditional conservatism and cash flow from operation to net income ratio (CFO/NI) as a proxy of earning’s quality. The Results from data analysis showed that the conditional and unconditional conservatism has no significant relation with earnings quality in basu’s measure while conditional and unconditional conservatism in ball and shivakumar’s model has negative effects on earning’s quality. This difference in our results could be due to the different natural of two models. Therefore recommended to use the other models to achieve the decisive results.

 
Keyword(s): CONDITIONAL AND UNCONDITIONAL CONSERVATISM, BASUMODEL, BALL, R&SHIVAKUMARMODELS
 
 
References: 
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Click to Cite.
APA: Copy

BADIEI, H., & MAHMOUDI, M., & REZAZADEH, R. (2015). THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(12), 23-31. https://www.sid.ir/en/journal/ViewPaper.aspx?id=404633



Vancouver: Copy

BADIEI HOSEYN, MAHMOUDI MOHAMMAD, REZAZADEH ROOHOLLAH. THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2015 [cited 2021May12];3(12):23-31. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404633



IEEE: Copy

BADIEI, H., MAHMOUDI, M., REZAZADEH, R., 2015. THE EFFECT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM ON EARNING QUALITY USING BASU, BALL, R & SHIVAKUMAR MODELS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 3(12), pp.23-31. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404633.



 
 
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