Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge

Document Type : Research Paper



The aim of this study is to investigate the impact of effective variables on the levels of accounting conservatism in the companies listed in Tehran Stock Exchenge. The effective variables are growth sales, growth assets, dividend, company size, fanancing expense, return on assets, return on sales, leverage, investment in fixed assetes and effective tax rate. The sample includes 243 companies listed in Tehran Stock Excancge during 1381-1389. We used t-test and simple linear regression analysis to examine the hypotheses.
Findings indicate that the accrual approach more than the non operating accrual approach, and the latter more than the market approach present storng relationships with the variables. The study also showed that the variables of balance sheet more than the variables of statment of income provide storng relationships with conservatism.