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• W2322791805 abstract "Conservatism is one of the oldest concepts in accounting and has a great influence. However debates on accounting conservatism are as old as its existence. Significance of accounting conservatism also bases on being one of attributes of earnings that is a significant item in financial statements. While estimating quality of earnings, conservatism is taken into consideration. In this study it is aimed to contribute to literature on accounting conservatism with empirical research in Turkey. One of the motivations of this study is limited number of research on accounting conservatism in Turkey. Conditional conservatism which is one of two types of accounting conservatism is held in context of its impact on usefulness of accounting information for valuation. Value relevance of earnings is chosen as the proxy for usefulness of accounting information. Although accounting conservatism and value relevance of earnings or book values are very attractive research topics separately, the number of studies that analyzes the relation between these two concepts is not very high. It is An Empirical Study On Conditional Conservatism And Value Relevance Of Earnings 1698 also aimed to contribute to this area in which mixed evidence has been obtained. As measurement methods for conditional conservatism and value relevance of earnings contain both financial accounting and capital market data, another contribution of this study is to Capital Market Based Accounting Research in Turkey. Empirical evidence provided using panel data statistical analysis on 106 manufacturing firms listed on Istanbul Stock Exchange indicates that conditional conservatism has a negative impact on value relevance of earnings. The findings of the study also support the decision of International Accounting Standards Board for the exclusion of conservatism from Conceptual Framework." @default.
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• W2322791805 date "2013-01-01" @default.
• W2322791805 modified "2023-09-23" @default.
• W2322791805 title "An Empirical Study on Conditional Conservatism and Value Relevance of Earnings" @default.
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• W2322791805 doi "https://doi.org/10.9761/jasss_780" @default.
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