The changes in accounting standards and its impact on the quality of accounting information
Subject Areas :H.R Vakili 1 , GH Talebniya 2 , هاشم Nikomaram 3 , A.A Taherabadi 4
1 - دانشیار دانشگاه آزاد اسلامی واحد علوم و تحقیقات
2 - دانشیار دانشگاه آزاد اسلامی واحد علوم و تحقیقات
3 - استاد دانشگاه آزاد اسلامی واحد علوم و تحقیقات
4 - دانشجوی دکتری دانشگاه آزاد اسلامی واحد علوم و تحقیقات
Keywords:
Abstract :
The Changes of Accounting Standards and Their Impacts on Information Quality Hamidreza Vakilifard Ghodratollah Talebnia Hashem Neikomaram Aliasghar Taherabady (Received: 16/Apr/2014; Accepted: 18/Jun/2014) Abstract In this research, the changes of financial accounting standards of Iran and their impacts on accounting information quality of 104 companies listed on Tehran security exchange are studied. The value relevance, forecast error, forecast dispersion, earning persistence and earning quality are the metrics for information quality measurement. Standards amendments and revisions 1999 to 2009 are studied so that a multi variable regression model based on time series data was designed to test each hypothesis. The findings evidenced that the changes of standards caused some enhancement in earnings quality but its positive affect on the other 4 measures(value relevance, forecast error, forecast dispersion, earning persistence) was not confirmed. Key Words: Accounting Standards, Changes of Standards, Accounting Information Quality. .
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