نویسندگان
1 استادیار گروه حسابداری، دانشکده علوم اداری واقتصاد، دانشگاه اصفهان
2 دانشجوی کارشناسی ارشد حسابداری، مؤسسه آموزش عالی صبح صادق
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The aim of study is to study the effect of separating stable and unstable components of Earnings in conservative and unconservative companies on value relevance of accounting information. To perform this research, information of 130 companies listed in the Tehran Stock Exchange in a six-year period from 2007-2012 was used. To measure conservatism ,the time asymmetry criterion in identifying profit and loss and to measure relevance of accounting information to share value, the share price criterion was used. Results of research indicate that separating stable and unstable components of profit in conservative companies o not provide significant difference in value relevance of accounting information but this relationship is significant in non-conservative companies.
کلیدواژهها [English]
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