ARTICLE
TITLE

Investigating the Relationship between Accounting Conservatism on Earnings Quality and Stock Price in Corporations of Accepted in Tehran Stock Exchange

SUMMARY

The purpose of this study is investigating the Relationship between Accounting Conservatism with Earnings Quality and Stock Price in Corporations of Accepted in Tehran Stock Exchange in during time 2011-2015.this current research in terms of purpose, it is applied research and in terms of method, it is descriptive – correlational research. This study has 4 Hypotheses, Combined multivariate linear regression tests to test the hypothesis (year - the company) is used. In this research to test the hypothesis F test and autocorrelation tests are used. The statistical population of this research is all of listed Firms in Tehran Stock Exchange, and time domain is during on 2010-2015 and the number of 96 companies by using systematic removal method has chosen. Research findings in this research show that there is significant relationship between conditional conservatism and unconditional conservatism and earnings quality. Also that there is significant relationship between conditional and unconditional conservatism and stock price .In other words, increasing the amount of conservatism in events (unconditional) with earnings quality is less (negative relationship between unconditional conservatism and earnings quality and stock price) and also to increase the conservatism of the events (conditional) by increasing the quality of earnings (positive relationship between conservatism and earnings quality and stock price) is associated.

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