Author/Authors :
Alipour Parsa، Saeed نويسنده Department of Cardiology, Shahid Labbafinejad Medical Center, Shahid Beheshti University, MC, Tehran , , Rabiee، Khadije نويسنده 2Payame Noor University,PO BOX 19395-3697,Tehran , , Alipour، Mohammad Reza نويسنده Tuberculosis and Lung Research Center, Tabriz University of Medical Sciences, Tabriz, IR Iran ,
Abstract :
ABSTRACT:There are several Theory and empirical evidence About the informational role of accounting conservatism and it desired impacts in the interests providers of Corporate Capital Suppliers. The main objective of this study is examining the relationship between conservatism conditional and unconditioned conservatism with Bankruptcy Risk in Companies Listed in Stock Exchange. The study sample includes 157 listed companies is part of the data in the years 2005 to 2011 were analyzed. Results showed that the risk of bankruptcy has no significant effect on conditional conservatism. While this is inconsistent with the theoretical principles of research, conservatism reduces the risk of bankruptcy is unconditioned among the sample companies. Results also showed that conservatism unconditioned reduces the risk of bankruptcy. This finding was consistent with theory and research suggests the benefits of accounting conservatism to protect owners’ interests in the company are facing bankruptcy.
