Economic decision-making needs information; lack of information results ambiguity of decision. Financial reports provide most of the information needed in process of decision-making (D-M). Previous researches indicate that the accounting earning (AE) is the sole and the most used item of accounting information in economic DM, therefore the earning quality (EQ) is very important to investors and creditors.
This research study indicates the effect of accounting conservatism to the earning quality and stock return. The result shows that some of the changes in Return on Asset (ROA) can be using conservatism procedures, which reduce quality of earning.
Saghafi,A and Sadidi,M . (2007). The Effect of Accounting Conservatism to the Earning Quality and Stocks Return. Empirical Studies in Financial Accounting, 5(18), 1-24.
MLA
Saghafi,A , and Sadidi,M . "The Effect of Accounting Conservatism to the Earning Quality and Stocks Return", Empirical Studies in Financial Accounting, 5, 18, 2007, 1-24.
HARVARD
Saghafi A, Sadidi M. (2007). 'The Effect of Accounting Conservatism to the Earning Quality and Stocks Return', Empirical Studies in Financial Accounting, 5(18), pp. 1-24.
CHICAGO
A Saghafi and M Sadidi, "The Effect of Accounting Conservatism to the Earning Quality and Stocks Return," Empirical Studies in Financial Accounting, 5 18 (2007): 1-24,
VANCOUVER
Saghafi A, Sadidi M. The Effect of Accounting Conservatism to the Earning Quality and Stocks Return. Empirical Studies in Financial Accounting. 2007;5(18):1-24 (In Persian).
