1 استادیار دانشگاه علامه طباطبایی، ایران
2 دانشجوی دکترای حسابداری دانشگاه تهران، ایران
عنوان مقاله [English]
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).