عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In this study the effect of financing on the changes of the level of conditional conservatism in financial reporting has been studied. Hence, information of companies listed in Tehran Stock Exchange over the period 2001-2010 is applied. To obtain conditional conservatism, the model of Basu (1997) is employed. In order to examine the impact of financing on conservatism, structures of financing are added to the Basu model. Results of research indicates that companies that are financing through long-term debt, in spite of expectation, neither years nor years before financing, do not reduce the level of conditional conservatism. But companies that are financed through equity, as expected, both in finance and before time period, the level of conditional conservatism in financial reporting reduce. This improves the capital market expectations of future performance; consequently, the financing will be more efficient.