TY - JOUR ID - 84091 TI - The Level of Conservatism and its Effect on Earnings Management of Listed Companies in Tehran Stock Exchange JO - International Journal of Advanced Studies in Humanities and Social Science JA - IJASHSS LA - en SN - 2717-0209 AU - Zaynali Kermani, Amrollah AU - Bigzade, Farzaneh AU - Khodamipour, Ahmad AD - M.A student in Accounting, Science and Research Branch, Islamic Azad University AD - Assistant Professor, Islamic Azad University of kerman, Iran AD - Associate professor in Accounting, Shahid Bahonar University of kerman, Iran Y1 - 2018 PY - 2018 VL - 7 IS - 3 SP - 326 EP - 340 KW - Level Of Conservatism KW - Effect Of Earnings Management KW - Tehran Stock Exchange KW - Finance DO - N2 - The main objective of this research is the level of conservatism and its effect on earnings management of listed companies in Tehran Stock Exchange. The research methodology is a descriptive research from methodology point of view and is an analytical research. Therefore for data collection the scientific websites, journals and books related to the topic of the study will be used. The research result showed that taking note of the statistical tests for the main hypothesis we can see that there is a significant relationship between the level of conservatism and earnings management. Considering the results of the statistical test of the secondary hypothesis we can see that there is a significant relationship between the level of conservatism and discretionary accruals. UR - https://www.ijashss.com/article_84091.html L1 - https://www.ijashss.com/article_84091_b8344b69affbad9ef8ead8638d0e9f35.pdf ER -