Open AccessEvaluating the Effect of Conditional Conservatism of Accounting on the Firm Growth in Tehran Stock Exchange
Author(s) -
Neda Shariat,
Aliakbar ahal Nahr
Publication year - 2019
Publication title -
journal of management and accounting studies
Language(s) - English
Resource type - Journals
ISSN - 2693-8448
DOI - 10.24200/jmas.vol4iss03pp49-53
Subject(s) - conservatism , stock exchange , profitability index , shareholder , business , accounting , economics , econometrics , actuarial science , monetary economics , finance , corporate governance , politics , political science , law
Conservatism is one of Significant Features of Financial Reporting. Information that provided conservative, increase reliability and confidence of users of financial statements such as investors, lenders and shareholders. Increased convenience and reliability of the information, effected on financing company. On time Financing and at a low rate to the optimum growth of the company. The aim of this study was to investigate the assessment of influence conditional accounting conservatism on the firm growth in tehran stock exchange. Methodology: The research has one hypothesis. For measuring growth of sales growth criteria used. Conservatism also is measured. The methodology is applicable and correlational study. Results: The results of tests investigating the 143 companies listed in Tehran Stock Exchange during the period from 2005 to 2014 shows conservative calculated in accordance with the other model provided by researcher, there is not a positive relationship with the company's growth. Conclusion: Firm growth can also be assessed through increases in profitability or QTobin model and or total assets that can lead to different results. The size factor can be considered as an effective variable in assessments.