Disclosure of accounting, quality accounting, conditional and unconditional conservatism

Subject Areas :

SH Mashaykhi ¹ , SH Miemanat abadi ²

1 - استادیار، رشته حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران
2 - کارشناس ارشد، رشته حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران

Received: 2015-05-06 Accepted : 2015-05-06 Published : 2014-12-22

Keywords:

Abstract :

This study examines the relationship between accounting disclosure and accounting quality in two aspects: discretionary accruals and conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and unconditional conservatism, the effect of accounting disclosure on them and the relationship between them. In order to evaluate disclosure quality, the rating information of companies published by the Tehran Stock Exchange, and for evaluating accounting quality, discretionary accruals and conservatism respectively using cross-sectional jones model and Ball & Shivakumar model was used. Findings suggest that accounting disclosure and discretionary accruals are negatively related, but there was no meaningful relationship between accounting disclosure and two forms of conservatism. In addition, despite of expectation there wasn’t negative relationship between two forms of conservatism.