In this study, we investigated the effect of timeliness and conservatism on the information content of earnings. conservatism, Based on the Criterion The Asymmetric timeliness of earnings (basu, 1997). For this purpose, the Fixed Effects Model was used. Timeliness Was estimated by Ordinary Least Squares (OLS) method and Earning information content Was determined via Generalized Method of Moments (GMM). The study sample included of 191 companies listed in Tehran Stock Exchange During the period 1380-1388. Results obtained using the Software Eviews.6 Showed Companies that have a high level of timeliness, have a higher information content. While, on the earning of companies that are highly conservative, have lower information content.

This study examines the effect of stock exchanges on information content of important accounting variables such as earnings, book value and cash flows for the years 1384 to 1390 in listed companies in Tehran Stock Exchange. To measure the information content of these variables, we use the average annual stock price, stock price at the end of the period, and stock price in the quarter following the end of the fiscal year. The first result of the research, which confirmed the results of previous research, is the availability of information content of each of the variables of profit, book value and cash flows, which results in the information about each of these variables being based on the price Stockholders are influential and investors make use of this information in their decisions. The results of the research show that the volume of trading has a positive and significant effect on the information content of the earnings per share and the book value of each share. This result shows that the information content of the earnings per share and the book value of each stock that is embedded in stock prices is higher in companies with higher trading volumes. Other results show that the volume of transactions did not have a significant effect on the information content of the cash flows of each share compared to the average stock price, stock price at the end of the period, and stock price in the quarter after the end of the fiscal year.

Examining the corporate characteristics affecting the informational content of annual and interim earnings, while creating a context for the favorable presentation of financial information in order to improve financial reporting, can gain the confidence of current and potential shareholders, too. Accordingly, this research investigated company characteristics and information content of annual and interim earnings using a meta-analysis approach during the last 20 years. In this regard, 63 domestic and foreign articles were reviewed. To answer research questions, a meta-analysis approach was used in CMA2 software. In the present study, the information content of annual and interim earnings as the dependent variable is defined as the correlation and regression relationship between accounting earnings with different price reaction criteria such as return, price, abnormal, or accumulated return in previous studies. Also, corporate characteristics have the role of an independent variable, which should be investigated in previous studies in the form of an interactive effect in accounting profit, multiplication, and their effect on different price response criteria. The findings indicate the negative and significant effect of company characteristics such as financial leverage and loss of the company on accounting earnings information content. However, accounting earnings information content has been independent of other company characteristics such as company size, growth opportunity, profitability, and systematic risk. Regarding company size, the type of financial reporting (annual and interim) is a moderating factor, so the information content of annual earnings was independent of company size. In contrast, the effect of company size on the information content of interim earnings was negatively significant.

In this research, it was investigated the effect of earnings quality characteristics on information content of annual and interim earnings with a meta-analysis approach during the last 20 years. In this regard, 59 domestic and foreign articles were reviewed during the mentioned period. To answer research questions, a meta-analysis approach was used in CMA2 software. In the present study, the information content of annual and interim earnings as dependent variable is the correlation and regression relationship between accounting earnings with different price response criteria such as return, price, abnormal or accumulated return in previous studies. Also, the qualitative characteristics of earnings have the role of independent variables that should be multiplied by earnings, and be investigated their effect on different price response criteria in previous studies.Findings indicate the positive and significant effect of earnings quality characteristics such as accounting conservatism, earnings persistence and smoothing, and the negative and significant effect of earnings quality characteristics such as earnings management (contain of real and accrual), and earnings variability on accounting earnings information content. However, accounting earnings information content has been independent from earnings quality characteristics such as disclosure quality, earnings quality, earnings comparability, and auditing quality.Other important results indicate that in relation to earnings persistence, the type of financial reporting (annual and interim) has been a moderating factor; So that the information content of interim earnings was independent of earnings persistence. In contrast, the effect of earnings persistence on the information content of annual earnings was positive and significant.

Disclosure of Comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to increase its financialinformation. Instead of the economic information income in financial reports, such as comprehensive is difficult and the role of financial analysts and the information content of financial statements is impressive. Due to the homogeneity of variables accounting, content relative to comprehensiveincome and the incremental information content the items with Companies listed on stock exchange Tehran data over the years 2001-2010 Using multiple linear regression and the Vuong test were studied. The results show that comprehensive income for the explanatory power is stronger, and theother items of comprehensive income are incremental information content. This result with the research evidence Biddle and Choi (2006) in America, and Kiridaran Kanagaretnam (2009) in Canada is similar.

An efficient capital market requires companies to provide quality financial information. It is also expected that with the development of the capital market, market participants pay more attention to the Information content of accounting. Therefore, the present study seeks to answer the question to what extent the Information content of accounting and capital market development are affected by each other? 207 companies were selected in the period of 2013-2019 using fixed and random effects method as well as generalized torque estimator (GMM) and with the help of Stata software, the research hypotheses have been tested. To measure market development, three variables of stock market size, activity volume and turnover ratio were used and to calculate the Information content of accounting the model of Kevin et al. [29] has been used. The results of examining the hypotheses showed that both the variables of capital market development and the Information content of accounting have a positive effect on each other. Also, the development of the market in the past one and two periods has had a significant and positive effect on the development of the capital market in the current period, while the Information content of accounting of the past one and two periods do not have a significant impact on the content of current accounting information.

Accounting profit is one of the most important items in financial statements that attracts the attention of users of financial statements. The higher the content of profit information, the more useful it will be in making decisions. Due to the importance of earnings and its information content, the purpose of this study is to investigate the effect of stable and unstable earnings components and economic conditions on earnings information content in companies listed on the Tehran Stock Exchange. Statistical population of the present study 101 companies were selected as a statistical sample. The time period of the present study is between 1390 and 1398. Multiple regression was used to test the hypotheses. For regression models, hypothesis testing is adapted from Bisland and Hamberg (2013) research. The results show that Separation of profits into stable and unstable components has no effect on the relevance of accounting information (information content). The results also showed that the information content of stable reported earnings is higher than unstable ones in the conditions of economic growth. The information content of losses reported in the context of economic growth is no different from other periods. Thus, the capital market, in some respects, recognizes and potentially responds to periods of economic growth.

The principal goal of this article is to investigate the effect of operating cash flow on decision-making considering the variables of the financial statements in the listed companies on the Iranian stock exchange. From the viewpoint of accounting standards, information content is applied to the particulars that will result in the information presented within the financial report being useful in the decision-making. The amount of data content for accounting for making a useful decision was evaluated in this article using the Ohlson model (1995) [35]. To realize the research objective, financial reports from 167 enterprises were accepted/listed on the Tehran Stock Exchange between 2011 and 2020. In addition, the research hypothesis was tested by applying multiple regression models with mixed data. The results show that the variable “operating cash flow” has a significant influence on the relationship between earnings per share, the book value of the share, and the stock price. This matter is in line with the information content theory. In other words, operating cash flow includes information content and will lead to an improvement in effective decision-making.

The purpose of this study, in the first step is to compare the information content of audited and non-audited earning, in the relation with changes in stock value. In The second step is to examine the effect of the information asymmetry on the information content of the audit and non-audit earning.The statistical population of the study is listed firms in Tehran Stock Exchange. Based on applied criteria for selecting the sample, 214 firms selected over the period of 2 years from 1391 to 1392. To collect data was used of libraries method and for analyzing data was used of the regression analysis.The results indicate that the audit and non-audit earning has a significant positive impact on stock value. Also the findings, Implies that audited earning has more information content than non-audit earning. Other evidence also shows that information asymmetry has a moderator for relationship between the audit and non-audit earning with changes in the stock value.

The tendency to underreact to incoming news and information may reflect a behavioral bias among managers in response to new economic conditions. As a result, managers exhibit expectation stickiness, limiting their adjustments to prior forecasts. This article aims to investigate the role of managers’ expectation stickiness in altering the information content of current earnings. To this end, data from 120 companies listed on the Tehran Stock Exchange, spanning the period from 2011 to 2022, were collected and analyzed using a pooled data regression model to test the research hypotheses. Managers’ expectation stickiness was measured using earnings forecasting approach. The findings reveal that expectation stickiness is evident among managers in the studied companies. Furthermore, this stickiness contributes to an increase in earnings anomalies. Finally, the results of the third hypothesis demonstrate a significant relationship between managers’ expectation stickiness and the information content of current earnings. Specifically, expectation stickiness reduces managers’ inclination to revise forecasts and respond appropriately to new information. This delay and underreaction, driven by adherence to prior expectations, diminish the reliability of current earnings and weaken their information content for predicting future performance