FACTORS AFFECTING THE LEVEL OF ACCOUNTING CONSERVATISM IN THE FINANCIAL STATEMENTS OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Abstract

This study aims to evaluate the Factors affecting the Level of Accounting Conservatism in the Financial Statements of the listed companies in Tehran Stock Exchange. In addition, the study examines the factors that affect the level of accounting conservatism in those companies with regard to company size, Disclosure, Financial leverage, Discretionary Accruals. Using the systematic elimination of 121 companies during the period 2009 to 2013 has been selected. The research to test the hypothesis of panel regression was used. The findings indicate that variables firm size and discretionary accruals conservative influence and disclosure and conservative influence of conservative not influence.