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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   spring 2016 , Volume 5 , Number 17 ; Page(s) 111 To 121.

The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information

Author(s):  SALEHI ALLAHKARAM, Bozorgmehrian Shahrokh, Salehi Borzoo
This study to investigate the unconditional conservatism on value relevance of accounting information on the Tehran Stock Exchange (TSE). The methodology is a data-gathering method and correlation by using multiple regression and a sample including 1000 years-firms during 2001-2012. Dependent variables include net income, book value of equity, unconditional conservatism, debt ratio, loss and size of company. Independent variable is market value of stock. The results show that the conservatism is increased. And conservatism
Keyword(s): Conditional Conservatism,Unconditional conservatism,Value Relevance of Accounting Information
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