پژوهش‌های تجربی حسابداری (Sep 2013)

Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange

  • Vali Khodadadi,
  • Hassan Farazmand,
  • Fatemeh Tabatabaei

DOI
https://doi.org/10.22051/jera.2013.583
Journal volume & issue
Vol. 3, no. 1
pp. 75 – 92

Abstract

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In this study, we investigated the effect of timeliness and conservatism on the information content of earnings. conservatism, Based on the Criterion The Asymmetric timeliness of earnings (basu, 1997). For this purpose, the Fixed Effects Model was used. Timeliness Was estimated by Ordinary Least Squares (OLS) method and Earning information content Was determined via Generalized Method of Moments (GMM). The study sample included of 191 companies listed in Tehran Stock Exchange During the period 1380-1388. Results obtained using the Software Eviews.6 Showed Companies that have a high level of timeliness, have a higher information content. While, on the earning of companies that are highly conservative, have lower information content.

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