%0 Journal Article %T A Comparative Study of Accounting Conservatism in Private and Public Companies with Governmental and non-Governmental Ownership %J International Journal of Advanced Studies in Humanities and Social Science %I Sami Publishing Company %Z 2717-0209 %A Beighi, Hamid Reza %A Armin, Afshin %D 2016 %\ 01/01/2016 %V 5 %N 1 %P 16-21 %! A Comparative Study of Accounting Conservatism in Private and Public Companies with Governmental and non-Governmental Ownership %K Conservatism %K CO %K Ltd %K LLP %K ownership %R %X This study examines the impact of accounting conservatism as one of the qualitative characteristics of accounting information on the performance of companies listed on the Stock Exchange of Tehran. For this purpose, a total of 125 companies were selected in 2009 to 2014 when yields their data were analyzed using multivariate regression model and by the observational data using fixed effects. The results of research hypothesis testing showed that conservatism and investment efficiency variables and future investment of firms studied had significant impacts. %U https://www.ijashss.com/article_83743_5a48dd48267d88ba882e4ebca6b13b96.pdf