Samira Honarbakhsh - Department of Accounting, Zarrin Dasht Branch, Islamic Azad University, Zarrin Dasht, Iran.

In this study, we have made a comparative study of Basu (۱۹۹۷), Khan and Watts (۲۰۰۹), Ball and Shivakumar (۲۰۰۵) models in measuring accounting conservatism. The purpose of this study is to investigate which of these models offers a better measure of accounting conservatism. The research period consists of nine years from ۲۰۱۳ until ۲۰۲۱, and ۱۷۱ companies were selected as a sample, and panel data and fixed effects model were used to analyze the relationships between the research variables. The test results of the research models show that among the mentioned models, Ball and Shivakumar’s model has more explanatory power in measuring accounting conservatism and is introduced as a better model for measuring accounting conservatism. According to the results of the research, the order of the models in terms of power of measuring the accounting conservatism based on the coefficient of determination is as follows: first the model of Ball and Shivakumar is in the rank of ۱, the model of Khan and Watts is in the rank of ۲, and the model of Basu is in the rank of ۳. In fact, it is concluded that the effect of cash flow amounts in Iranian companies on the use of accounting conservatism is greater.

Accounting Conservatism, Degree of Verification, Earnings Per Share, stock returns, Accrual items.