Document Type : Original Article
1 M.sc., Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
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.