University of Isfahan Financial Accounting Research 2322-3405 6 3 2014 11 22 The Effect of Iranian Accounting Standard on Conservatism of Accounting Information The Effect of Iranian Accounting Standard on Conservatism of Accounting Information 37 50 17024 FA SH Mashayekh alzahra university L Kazemi alzahra university Journal Article 2016 06 14 Normal 0 false false false EN-US X-NONE FA MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal" mso-tstyle-rowband-size:0 mso-tstyle-colband-size:0 mso-style-noshow:yes mso-style-priority:99 mso-style-qformat:yes mso-style-parent:"" mso-padding-alt:0cm 5.4pt 0cm 5.4pt mso-para-margin:0cm mso-para-margin-bottom:.0001pt mso-pagination:widow-orphan font-size:11.0pt font-family:"Calibri","sans-serif" mso-ascii-font-family:Calibri mso-ascii-theme-font:minor-latin mso-fareast-font-family:"Times New Roman" mso-fareast-theme-font:minor-fareast mso-hansi-font-family:Calibri mso-hansi-theme-font:minor-latin mso-bidi-font-family:Arial mso-bidi-theme-font:minor-bidi} This study examines the effects of applying the accounting standards issued by the Iranian Audit Organization, on conservative accounting information for the period before and after adopting accounting standards. In this study to quantify the level of conservative, Basu’s model (1997) is used. Financial data of 81 companies listed in Tehran Stock Exchange for the year 1996 to 2011 is collected. The research hypothesis is tested using multiple regression and Kramer statistical tests. Empirical findings suggest that the quality of accounting information from conservative view is not significantly different in the period before and after adoption of national accounting standards. In other words, adopting of national accounting standards does not improve the quality of accounting information, using conservatism measure. Normal 0 false false false EN-US X-NONE FA MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal" mso-tstyle-rowband-size:0 mso-tstyle-colband-size:0 mso-style-noshow:yes mso-style-priority:99 mso-style-qformat:yes mso-style-parent:"" mso-padding-alt:0cm 5.4pt 0cm 5.4pt mso-para-margin:0cm mso-para-margin-bottom:.0001pt mso-pagination:widow-orphan font-size:11.0pt font-family:"Calibri","sans-serif" mso-ascii-font-family:Calibri mso-ascii-theme-font:minor-latin mso-fareast-font-family:"Times New Roman" mso-fareast-theme-font:minor-fareast mso-hansi-font-family:Calibri mso-hansi-theme-font:minor-latin mso-bidi-font-family:Arial mso-bidi-theme-font:minor-bidi} This study examines the effects of applying the accounting standards issued by the Iranian Audit Organization, on conservative accounting information for the period before and after adopting accounting standards. In this study to quantify the level of conservative, Basu’s model (1997) is used. Financial data of 81 companies listed in Tehran Stock Exchange for the year 1996 to 2011 is collected. The research hypothesis is tested using multiple regression and Kramer statistical tests. Empirical findings suggest that the quality of accounting information from conservative view is not significantly different in the period before and after adoption of national accounting standards. In other words, adopting of national accounting standards does not improve the quality of accounting information, using conservatism measure. Conservatism Quality of Accounting Information Accounting Standard Basu Model https://far.ui.ac.ir/article_17024_74e8918fefbefb6dd825b6b81b13f83d.pdf