نویسندگان
دانشگاه الزهرا
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
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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, Basuâs 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.
کلیدواژهها [English]
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