Hamid Reza Beighi - M.sc., Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Afshin Armin - Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

This study examines the impact of accounting conservatism as one of the qualitative characteristics of accounting information on the performance of companies listed on the Stock Exchange of Tehran. For this purpose, a total of ۱۲۵ companies were selected in ۲۰۰۹ to ۲۰۱۴ when yields their data were analyzed using multivariate regression model and by the observational data using fixed effects. The results of research hypothesis testing showed that conservatism and investment efficiency variables and future investment of firms studied had significant impacts.

Conservatism, CO, Ltd, LLP, ownership