期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2014
卷号：3
期号：12
出版社：Sohar University, Oman and American University of Kuwait
摘要：Scope of this study , is evaluating the effect of accounting conservatism on accrual - based earnings management at accepted companies . And also, Time scope of the study is period from early of 2006 until the end of 2011 . The sampling methods is used purposive sampling ( systematic elimination method ) . To ga thering data, we use Library method and Method of mining documents. And In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. So we can use Multi Regression test the hypothesis of the research. Findings show that conditional accounting conservatism have nega tive impact on accrual - based earnings management and statistically is non - significant and un conditional accounting conservatism have positive impact on accrual - based earnings management and statistically is significant. Also , Company size, Book - to Market V alue and Rate of return on assets have positive impact on accrual - based earnings management at accepted companies in Tehran Stock Exchange
