The Association between Conditional Conservatism in Accounting and Firm’s Profits Margin

This study investigated the relationship between conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange for the years 1387 to 1390 (a period of 4 years old) pays. For this purpose a definition of theory and data about 156 years - the company has been collected. This study was conducted to measure conditional conservatism index of Ahmad and Dolman model (2007) Statistical tests also test for Kolmogorov-Smirnov and Pearson correlation coefficient was used in the analysis software SPSS 20. The findings of this study show that the conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange statistically significant relation exists between the intensity of this relationship is weak