Studying the Relation between Informational Asymmetry and Conservatism during Inaction Stage in Accepted Companies in Tehran Stock Exchange

The present study aims to study the relation between informational asymmetry and conservatism during the inaction stage in accepted companies in Tehran Stock Exchange. So all the companies accepted in Tehran Stock Exchange have been selected as the statistical society. The researcher has selected 110 companies as the sample volume. For collecting data, RahaavardeNovinsd, from the stock exchange site, has been used. For testing the research theory, the data normality was measured by Smirnove test, and then it was tested by the research theory regression. The test result showed that there is no relation between informational asymmetry and conservatism during wane stage. The research results show that the conservatism variable in the accepted companies in Stock Exchange is not a good criterion for measuring the informational asymmetry.