Author/Authors :
Moridipour، Hamid نويسنده , , Mousavi، Zahra نويسنده Department of Accounting, Andimeshk Branch, Islamic Azad University, Andimeshk, Iran , , darash، Fereshte نويسنده Department of Accounting ,Andimeshk Branch , Islamic Azad University , Andimeshk , Iran. ,
Abstract :
The aim of the present study is to examine the relationship between conditional
conservatism and level of bankruptcy in companies listed on the Tehran Stock Exchange.
For this purpose, data of 80 companies were examined during a four-year period from
2007 to 2010. The model of Khan and Watts (2010) was used to assess post-event or
conditional conservatism. Regression analysis based on combined data was used to test
hypotheses. The verge of bankruptcy has been extracted using the Altman Model. The
analysis of variables showed a significant negative relationship between conservatism and
bankruptcy risk in companies listed on the Tehran Stock Exchange.
