Abstract:
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 . The research has one hypothesis. For measuring growth of sales growth criteria used . Conservatism also is measured according to the Givoly and Hayn (2002) model. The methodology is applicable and correlational study. 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 model provided Givoly and Hayn there is not a positive relationship with the company's growth.
Machine summary:
"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 model provided Givoly and Hayn there is not a positive relationship with the company's growth.
Keyword: Conditional Conservatism, Firm Growth, Tehran Stock Exchange * Corresponding author: Nonahal Nahr Peer review under responsibility of UCT Journal of Management and Accounting Studies Introduction Based on theoretical foundations of financial reporting in Iran (2005) and announcement number 1 of Financial Accounting Standards Bureau (FASB), the main goal of financial statements is to set the ground for investors, creditors, and other capital suppliers to make decisions.
Research literature Mehrani & et al (2010) investigated about the relationship between debt contracts and firm size and conservatism in firms enlisted in Tehran Stock Exchange during the time period between 2003 and 2006.
Kang & et al (2015) investigated about the relationship between accounting conservatism and growth related with firm's financing by studying the role of debt maturity.
Although the reason can be attributed to the study period or different calculation method of some variables that can be considered in future research, the following items were considered as suggestions for future researches: 1- Findings in hypothesis test showed that there has not been a positive relationship between conservatism and firm growth.
Also the following applied suggestions can be presented: 1- The users of financial statements should not consider conservatism calculated through the model proposed by Givoly & Hayn (2002) such as variables affecting growth to assess variables affecting ."