This paper examines the determinants of debt. Using panel data, the study investigates the effect of Accounting Conservatism on debt. The results of the study indicate that debt is positively correlated with Accounting Conservatism and negatively with return on asset (ROA). Governmental ownership is a major factor in determining firm debt and has stronger a relationship with debt than with other factors. When the government’s share of firm capital increases, then debt also increases. Firm size has also a down positive relationship with debt. An increase in asset turnover leads to increase debt.

This study examines the relationship between Accounting disclosure and Accounting quality in two aspects: discretionary accruals and Conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and unconditional Conservatism, the effect of Accounting disclosure on them and the relationship between them. In order to evaluate disclosure quality, the rating information of companies published by the Tehran Stock Exchange, and for evaluating Accounting quality, discretionary accruals and Conservatism respectively using cross-sectional jones model and Ball & Shivakumar model was used. Findings suggest that Accounting disclosure and discretionary accruals are negatively related, but there was no meaningful relationship between Accounting disclosure and two forms of Conservatism. In addition, despite of expectation there wasn’t negative relationship between two forms of Conservatism.

This study examines the relation between Accounting Conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, Accounting Conservatism has been measured by Gyvly and Hime model and then to measure the effects of Accounting Conservatism on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between Conservatism and management of liquidity. Also between Accounting Conservatism and thetendency to saving there is a significant negative relation. The research results show of the more Conservatism, the less cash available for firms.

The key factor of succses or failure of Initial Public Offering (IPO) is its pricing. Since information asymmetry plays an important role in the IPO, this question arises whether the quality of information is important or not? Accounting Conservatism is considered to be one of the factors affecting the quality of Accounting information. Hence, this study examines the relationship between Accounting Conservatism and IPO underpricing in the Tehran Stock Exchange (TSE) during the period of 1382 to 1390. in order to, Multivariate regression has been used to test the hypothesis. Results show that except for the second week of first month after IPO, there is a positive and significant relationship between Accounting Conservatism and IPO underpricing. Also, the relationship between Accounting Conservatism and IPO underpricing is more pronounced for firms with high information asymmetry than for firms with low information asymmetry.

According to positive Accounting research, Accounting Conservatism as an efficient contracting mechanism can restrict the opportunistic behavior of management in overstating executive compensation. Hence, This study investigates the relationship between Accounting Conservatism and executive compensation in the 120 listed firms of Tehran Stock Exchange (TSE) during a 9-year period from 2004-2012. The research method is correlation and we use multiple regression to test hypotheses. The results of this study show that there is a negative and significant relation between Accounting Conservatism and executive compensation in sample study. Research evidence also show that firm size and profitability have a positive effect on executive compensation. Moreover, findings indicate that debt ratio and management change have no any relation with executive compensation.

Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative Accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of external monitoring on this relationship. The sample contains 62 firms over the period 1378–1391. The results indicate a negative relationship between managerial overconfidence and both the conditional and unconditional Conservatism. In addition, the result provides evidence that external monitoring appears to mitigate the negative effect of overconfidence on conditional Conservatism, but does not appear to have the same effect on unconditional Conservatism.

The purpose of this study was to investigate the relationship between corporate lobbying and Conservatism. It is also examined how the public view of the company forms the link between company lobbying activities and Accounting Conservatism. In this regard, the information obtained from 256 companies accepted in Tehran Stock Exchange between 2007 and 2016 was used. The purpose of this research is the applied research, in terms of nature and method of descriptive-correlation type, in which the logistic regression model (OLS) and causality test were used to analyze the data and test the hypotheses. The results of the study showed that there is a positive significant relationship between corporate lobbying and Accounting Conservatism. Also, there is a significant relationship between companies with a more general viewpoint. Lobbying companies are more conservative with higher visibility (viewpoints). Higher lobby companies have higher levels of contingent Conservatism. There is a negative significant relationship between lobby intensity and non-controversial Accounting Conservatism. An increase in lobby intensity from the company predicts further increases in Accounting Conservatism. However, the conservative increase in corporate Accounting does not show an increase in the lobby's severity. The occurrence of lobbying with Accounting Conservatism in the next year has a significant relationship, but with the conservative Accounting of the company in the past, there is no significant relationship.