بررسي اثرات محافظه كاري حسابداري بر سودمندي اطلاعات صورتهاي مالي شركتهاي پذيرفته شده در بورس اوراق بهادار ايران

Investigation of the accounting conservatism effect on decision usefulness

This study analyzes the impact of accounting conservatism on decision usefulness. The hypothesis of the study were tested by making use of the mixed data of the corporations accepted into the Securities Market from years 1381 to 1386. The findings of the study show that accounting conservatism has no decision usefulness in the Iranian Securities Market. In other words, against the given theory in the shared conceptual framework, there were not observed any relations between conservatism and decision usefulness in Iran. It is possible that this issue is affected by the inefficiency of the Iranian market, which is dependent on some information other than the accounting and financial information, and is less affected by the financial and accounting information.