عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In this paper, we examine the effect of accounting conservatism on earnings persistence and earnings distribution. This survey uses non-operating accruals and adjusted market to book ratio as a proxies for accounting conservatism. We employ financial data of 98 firms listed in Tehran Stock Exchange. Correlation coefficients and linear regression analysis were used to test hypothesizes. The first hypothesis examines relationship between conservatism and earnings distribution. This hypothesis is based on agency theory and predicts there is a negative relationship between these variables. Our empirical results support the first hypothesis. Second hypothesis is based on critics about conservatism and predicts more conservative earnings are less persistent. According to our empirical tests, there are not enough supportive significant evidences to accept (also to reject) this hypothesis. This result implies that more researches are needed to shed light on relationship between conservatism and earnings persistence.