The Study of the Relationship between Conservatism in Financial Reporting and Stock Liquidity

This study examines the relationship between conservatism in financial reporting and stock liquidity in companies listed at Tehran Stock Exchange. The independent variable of the study is conservatism in financial reporting, and the stock liquidity indexes are deferent measures of dependent variables. The study uses the library method for data collection and extends from ۲۰۰۴ to ۲۰۱۰. Single regression models are used to test the hypotheses. Results indicate,  there is no relationship between financial Reporting Conservatism and stock liquidity measures of companies listed at Tehran stock exchange.

Keywords:

Financial Reporting , Conservatism , Stock Liquidity , گزارشگری مالی , محافظه کاری , نقدشوندگی سهام