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This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting conservatism has been measured by Gyvly and Hime model and then to measure the effects of accounting conservatism on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between conservatism and management of liquidity. Also between accounting conservatism and thetendency to saving there is a significant negative relation. The research results show of the more conservatism, the less cash available for firms.

This research examines the relationship between earning sustainability and value relevance of accounting information. In this study, data has been collected from 76 firms listed in the Tehran Stock Exchange during 2005-2013. The research hypothesis was tested by utilizing the regression coefficient analysis. The results showed a significant and positive relation between earning sustainability and value relevance of accounting information. In other words, the reproducibility of the earning increases value relevance of accounting information. In general unsustainable earning will decrease the value relevance because shareholders cannot rely on earning. From the other side, increase earning sustainability can be increase the predictive power of shareholders. Thus it can increase value relevance of accounting information. The results also show that the significant and positive relation between Changes EPS and return of stock.

in This paper, examine accrual quality of restating firms during the period 2001 – 2010.The sample include 70 restatement event for of listed companies in TSE and we compare accrual quality from before and after the restatement year. This firms have only once restatement in two years pre and post restatement year. Our measure for accrual quality is based on the Dechow and Dichev (2002) model. We find that the accrual quality increases significantly from the period of misstatement to the period following the restatement year. We also examine factors of associated with changes in accrual quality that is determinant of earnings quality including corporation governance ,Firm characteristics and audit quality. The results show that changes in size, change in sales, change in cash flows from operations, Leverage ratio, the ratio of market value to book value, the percentage ownership of institutional investors and CEO tenure are significant relationship with accrual quality.