Abstract
<p>One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; therefore, the target for this study is to investigate the relation between conditional and unconditional conservatism &amp; investment opportunities which is surveyed by screening 122 samples between 2009-2013 in accepted companies by stock exchange in Tehran.</p><p>This study is a practical research which is based on inductive-apriority reasoning. The nature and content of research method is related to correlation and for finding this correlation between variables, we shall use ego-event style. with refer to the analyze done on results, this study shows that there is a direct and significant relation between conditional conservatism and investment opportunities, but no significant relation can be found between unconditional conservatism and investment opportunities.</p>
Highlights
This study is about conservatism policies and investment opportunities in future
One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; the target for this study is to investigate the relation between conditional and unconditional conservatism & investment opportunities which is surveyed by screening 122 samples between 2009-2013 in accepted companies by stock exchange in Tehran
The nature and content of research method is related to correlation and for finding this correlation between variables, we shall use ego-event style. with refer to the analyze done on results, this study shows that there is a direct and significant relation between conditional conservatism and investment opportunities, but no significant relation can be found between unconditional conservatism and investment opportunities
Summary
This study is about conservatism policies and investment opportunities in future. Based on Basu's hypotheses (1997) accounting conservatism is used as an identification factor of profit and loss with one asymmetric degree which shows that loss (bad news) was more than profit (good news) during the time of investigation. Management greed which, in spite of company's income, leads to a growth in agency costs and a reduction in investment opportunities can be decreased by accounting conservatism policy since this policy encourages managers to report all the loss their companies are facing immediately. Due to studies done and existing limitations about this case, such research would be a complement for previous researches which have been done in Iran and the necessity of doing this study is strongly recognizes; the main target for this study would be investigating the relation between conditional and unconditional conservatism and investment opportunities in accepted companies by stock exchange in Tehran. Company managers, investors, researchers and students can utilize it
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