The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

Purpose Global interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, Middle Eastern and North African (MENA) countries have reacted differently towards international diffusion. The purpose of this study is to examine impact IFRS adoption/rejection decision on quality MENA region firms' financial reporting. Design/methodology/approach accounting ...

Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...