Survey the relationship between conservatism and anticipated profit in the accepted companies in Tehran stock exchange

The aim of this article, study of the relationship between conservatism and manager's anticipation profit of the accepted companies in Tehran stock exchange. For this reason, we selected ۱۱۱ companies among the accepted companies in stock exchange. For quantifying theconservatism, we used three criteria asnet assets market value to net assets book value, operational accrual and non-operational accrual items. The research hypothesis is investigated in each industry and all industries as a whole. The results show that,there is a significant relationship between net assets market value to net assets book valueand maneger's anticipated profit, but it is weak. Furthermore,the results show that there is not a relationship betweenoperational accrual and non-operational accrual items with manager's anticipated profit. Generally, there is not any relationship between accounting conservatism with manager's anticipated profit.

کلیدواژه ها:

Conservatism ، Anticipated Profit ، Operational Accrual Items ، Non-Operational Accrual Items. ، محافظه کاری ، پیش بینی سود ، اقلام تعهدی عملیاتی ، اقلام تعهدی غیر عملیاتی.