The Association of Accounting Standard Setting with Accounting Information Quality | ||
| بررسیهای حسابداری و حسابرسی | ||
| Article 3, Volume 16, Issue 3 - Serial Number 168282, October 2009 PDF (248.27 K) | ||
| Authors | ||
| Ali Saghafi; Ebrahim Ebrahimi | ||
| Abstract | ||
| It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease. Accounting standards are set appropriately to increase accounting information quality and to inform about accounting. In this study, it is examined whether accounting standards setting and their implementation have increased accounting information quality? Earning persistence, earnings response coefficient, accrual quality and explanatory power of valuation models were considered as accounting quality metrics and tested in form of accounting quality models before and after accounting standard implementation. Multi variable regression method was used to test hypothesis. In general, the results of model tests indicated that standard implementation only improved incremental persistence relatively, while in other models, standards couldn’t influence significantly. | ||
| Keywords | ||
| Accounting information; Accounting information quality; Accounting standards | ||
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