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- W1569785828 abstract "In this paper we investigate whether earnings are conservative in financial reporting of firms listed in Tehran Stock Exchange (TSE)? Using the asymmetric timeliness of earnings, we measure earnings conservatism for 495 firm-years during 2001-2009, we hypothesize that earnings in all periods for sample firms are conservative. Consistent with Basu (1997), we classify the sample firms in two groups: firms with good news and firms with bad news. Our measure of conservatism is the difference between the slope coefficients for bad and good news firms. In some periods, our findings support the existence of conservatism in financial reporting of these firms; however in some periods our measure is negative which means that earnings are not conservative in these periods." @default.
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- W1569785828 date "2012-01-01" @default.
- W1569785828 modified "2023-09-23" @default.
- W1569785828 title "Earnings Conservatism in an Emerging Capital Market: Evidence from Iran" @default.
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- W1569785828 doi "https://doi.org/10.2139/ssrn.1992665" @default.
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