Author/Authors :
Babazadeh baei، Mohammad نويسنده Department of Accounting, Ayatollah Amoli Branch, Islamic Azad University, Amol, Iran. , , Mahmoudi، Mohammad نويسنده Assistant professor of Islamic Azad University, Firouzkoh branch, Firouzkoh, Iran , , sorayaee، Ali نويسنده Assistant professor of Islamic Azad University, Babol branch, Babol, Iran ,
Abstract :
The goal of present research is to examine the effect of liable items (assumed articles) on conservatism of companies accepted in Tehranʹs portfolio exchange. The statistical population of this research includes 221 present (attendant) companies. A money them, 140 companies were active in the exchange during the years 2006-2011. They were selected by kochranʹs method of sample number determination and by randomized sampling method. In this research, descriptive- correlation method was used. The collected data was examined by panel data method and Eviews software. The results show that is generally a positive relationship between the assumed articles and the conservatism of companies . also , the findings show that there is a positive relationship between the companies conservatism and optional assumed articles and there is a negative relationship between the companies conservatism and non – optional assumed articles .
