Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Accounting Conservatism and Financial Crisis of Companies Accepted On the Tehran Stock Exchange

Author(s): Ayad Adil Abdulhassan, Salwan Kadhim Ojah, Rabab Adnan Al-Ruba'ei

 The purpose of this study is to investigate the accounting conservatism and financial crisis of companies accepted on the Tehran Stock Exchange. The statistical population of the study includes all companies accepted on the Tehran Stock Exchange between 1394-1398 (5-year time slicing). Among the companies, 103 of them were selected as a sample by systematic elimination sampling method. Regression method was used to analyze the information and test the hypotheses. The results showed that there is a significant relationship between accounting conservatism and financial crisis.

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