The Relationship between Conditional and Unconditional Conservatism Accounting with Financial Stress: Evidence from TSE
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

The Relationship between Conditional and Unconditional Conservatism Accounting with Financial Stress: Evidence from TSE

Authors
Abstract
This study examines the relationship between accounting conservatism and financial stress in two hypotheses. The research method is descriptive and correlational and to analyze the relation between independent and dependent variables, multiple regression statistical methods were used. Then, to test the research hypotheses, using data on firms listed in Tehran Stock Exchange (TSE) for the period 2005-2014, through the sampling cup, 64 companies were selected as samples. The present results confirm the hypotheses that show the significant negative relationship between accounting conservatism and financial stress in the capital markets in Iran.
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