The Effect of Conservatism on the Reliability of Information and Timeliness of Disclosure among the Listed Companies in Tehran Stock Exchange

Abstract

With regard to the purpose of the study to investigate the relationship between conservatism and quality of disclosure in listed companies in Tehran Stock Exchange for the period of 2009-2013 and correlation methodology, the study is quasi-experimental and post-events and in the field of PAT which is done with real information. In terms of the nature and objectives, it is an applied study. The statistical model used in this research is multivariate regression, and combined data technique is used to estimate the study models. One of the common effects, fixed effects and random effects will be used to estimate the appropriate models. Fisher test is adopted for implementation of combined data, and Hausman test is used to determine the type of panel data (common effects and fixed effects) and to analyze the research data and extracting the results, the 21 SPSS was put into use.