Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 18 64 2011 08 23 The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size 1 18 23953 FA Hamid Khaleghimoghadam Mostafa Ahmadkhanbeigi Journal Article 1970 01 01 In this paper we investigate the trend of accounting earnings’ timeliness and conservatism in accepted companies in Tehran Stock Exchange (TSE). We also consider Firm and Auditor size’s impact on these two variables. We use 90 firms per year in order to investigate the research subject, all the data are relate to the years 1378to 1386. We analyze the data by means of both simple and multiple regression models within SPSS and E. Views statistical software. The research findings show that accounting earnings do not become timelier in investigated period. We also find that there is no significant difference between big and small firms in providing both timelier and more conservative earnings. On the other hand we find that there is no significant difference between accounting earnings of firms which are audited by Audit organization compare to firms audited by members of Iranian Association of Certified Public Accountant (IACPA). In this paper we investigate the trend of accounting earnings’ timeliness and conservatism in accepted companies in Tehran Stock Exchange (TSE). We also consider Firm and Auditor size’s impact on these two variables. We use 90 firms per year in order to investigate the research subject, all the data are relate to the years 1378to 1386. We analyze the data by means of both simple and multiple regression models within SPSS and E. Views statistical software. The research findings show that accounting earnings do not become timelier in investigated period. We also find that there is no significant difference between big and small firms in providing both timelier and more conservative earnings. On the other hand we find that there is no significant difference between accounting earnings of firms which are audited by Audit organization compare to firms audited by members of Iranian Association of Certified Public Accountant (IACPA). https://acctgrev.ut.ac.ir/article_23953_82a40f471d3942b9a1fed237325b6ce2.pdf