Investigating the mutual effect of accounting conservatism and auditor conservatism on profit quality dimensions among companies admitted to the Tehran Stock Exchange

The purpose of this research is to investigate the mutual impact of accounting conservatism and auditor conservatism on profit quality dimensions among companies admitted to the Tehran Stock Exchange. In this research, the number of ۹۳ companies admitted to the Tehran Stock Exchange between ۲۰۱۲ and ۲۰۱۹ has been examined, and to test the hypotheses of the research, a multiple linear regression model has been used in the generalized least squares method. The findings from the estimation of the research model show that accounting conservatism and auditor conservatism have a positive effect on profit stability. As a result, the first hypothesis is accepted. Accounting conservatism and auditor conservatism have a positive effect on the quality of accruals. As a result, the second hypothesis is accepted. Also, accounting conservatism and auditor conservatism have a positive effect on profit predictability.

کلیدواژه ها:

Accounting conservatism ، auditor conservatism ، profit stability ، quality of accruals ، profit predictability.