This study to investigate the unconditional conservatism on value relevance of accounting information on the Tehran Stock Exchange (TSE). The methodology is a data-gathering method and correlation by using multiple regression and a sample including 1000 years-firms during 2001-2012. Dependent variables include net income, book value of equity, unconditional conservatism, debt ratio, loss and size of company. Independent variable is market value of stock. The results show that the conservatism is increased. And conservatism
Salehi,A. , Bozorgmehrian,S. and Salehi,B. (2016). The Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information. Journal of Management Accounting and Auditing Knowledge, 5(17), 111-121.
MLA
Salehi,A. , , Bozorgmehrian,S. , and Salehi,B. . "The Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information", Journal of Management Accounting and Auditing Knowledge, 5, 17, 2016, 111-121.
HARVARD
Salehi A., Bozorgmehrian S., Salehi B. (2016). 'The Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information', Journal of Management Accounting and Auditing Knowledge, 5(17), pp. 111-121.
CHICAGO
A. Salehi, S. Bozorgmehrian and B. Salehi, "The Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information," Journal of Management Accounting and Auditing Knowledge, 5 17 (2016): 111-121,
VANCOUVER
Salehi A., Bozorgmehrian S., Salehi B. The Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information. Journal of Management Accounting and Auditing Knowledge, 2016; 5(17): 111-121.