چکیده:
Conservatism is one of significant features of financial reporting. The supply of that
conservative data increases trust of users of financial statements (Kang & et al, 2015).
Increased convenience and reliability of the data affect financing in a company. In time and
low rate financing results in optimal and appropriate growth of the company. The aim of
this study was to investigate the relationship between conservatism and firm growth with an
emphasis on the maturity of the debt in Tehran Stock Exchange. In order measure the
growth we have used total asset proxy. Conservatism has also been measured based on
Givoly and Hayn (2002) model. The results of testing research hypotheses on 143
companies enlisted in Tehran Stock Exchange during the time period between 2005 and
2014 showed that conditional conservative calculated based on Givoly and Hayn did not
have a positive relationship with the company's growth. Additionally, short term debt
maturity, affected the relationship between conservatism and firm growth and long term
debt maturity did not have any effects on this relationship.
خلاصه ماشینی:
"Res earch literature Mehrani & et al (2010) inves tigated about the relations hip between debt contracts and firm s ize and cons ervatis m in firms enlis ted in Tehran Stock Exchange during the time period between 2003 and 2006.
The goal of this s tudy was to inves tigate about whether cons ervatis m can increas e reliability and trus tworthy of information of firms and s hareholders and whether there is a pos itive and meaningful relations hip between it and firm growth or not and whether debt maturities s uch as s hort or long -term maturities does affect this relations hip or not.
Although the reas on can be attributed to the s tudy period or different calculation method of s ome variables that can be cons idered in future res earch, the following items were cons idered as s ugges tions for future res earches : 1- Findings in firs t hypothes is tes t s howed that there has not been a pos itive relations hip between cons ervatis m and firm growth.
Als o the following applied s ugges tions can be pres ented: 1- The us ers of financial s tatements s hould not cons ider cons ervatis m calculated through the model propos ed by Givoly & Hayn (2002) s uch as variables affecting growth to as s es s variables affecting the growth up to the time when other res earches are being carried out in the field unles s as s ets ' growth criterion are utilized."