Accounting Conservatism and Accounting Information Quality

this study aimed to examine the relationship between accounting conservatism and accounting information quality in 120 firms listed on Tehran Stock Exchange (TSE) during a 6-year period from 2008 to 2013. Using correlation method and multiple linear regression technique, the results of this study showed that there is a positive relationship between accounting conservatism and accounting information quality. Also, research evidences showed that when the firm size increases, accounting information quality increases too. Also, the results of this study showed that when the firm’s auditor is from the private sector, then accounting information quality is high compared to other firms. There is also a negative relationship between financial leverage with accounting information quality. The results of this study emphasized that profitability and loss reporting have not any relationship with accounting information quality.

accounting conservatism, accounting information quality, private corporate audi