Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 18 64 2011 08 23 Conservatism and information content of financial statements items Conservatism and information content of financial statements items 57 72 23956 FA Ali Rahmani Hamideh Asna Ashri Azam Valizadeh Larijani Journal Article In this research we examined the relationship between conservatism and information content of accounting earnings in 131 firms, listed on Tehran Stock Exchange (TSE) during years 2002 to2010. Conservatism is measured by using three models including Basu (1997), Ball and Shiva Kumar (2005) and Ball, Kothari and Robin (2000) models. Information content is measured by Easton and Harris (1991) model. Research Findings show that firms accounting earnings are conservative and it decreases the information content of accounting earnings. Also conservatism has not leaded to more returns to investors. In this research we examined the relationship between conservatism and information content of accounting earnings in 131 firms, listed on Tehran Stock Exchange (TSE) during years 2002 to2010. Conservatism is measured by using three models including Basu (1997), Ball and Shiva Kumar (2005) and Ball, Kothari and Robin (2000) models. Information content is measured by Easton and Harris (1991) model. Research Findings show that firms accounting earnings are conservative and it decreases the information content of accounting earnings. Also conservatism has not leaded to more returns to investors. https://acctgrev.ut.ac.ir/article_23956_92e9ee85b2a0843ab8dfe06a2e51adee.pdf