this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004-2013. accounting conservatism is measured based on khan and watts' (2009) model and feltham and ohlsson (1995) price model and easton and hariss (1991) return models were used to evaluate the informational content...

first we show that the cosets of a fuzzy ideal μ in a bck-algebrax form another bck-algebra  x/μ (called the fuzzy quotient bck-algebra of x by μ). also we show thatx/μ is a fuzzy partition of x and we prove several some isomorphism theorems. moreover we prove that if the associated fuzzy similarity relation of a fuzzy partition p of a commutative bck-algebra iscompatible, then p is a fuzzy quo...