Profit Management, Information Uncertainty and AccountingConservatism

The objective of this study is investigating the relationship between profit management andinformation uncertainty, and conservatism in companies in Tehran Stock Exchange. Statisticalpopulation is financial statement information of accepted companies in Tehran Stock Exchangefrom 2009 to 2013. In grouping on the basis of objective, this research is in the group ofpracticalities and in grouping on the basis of method, it is in correlation research category.Research variables include dependent and independent and control ones. Dependent variableis conservatism, independent variables are information asymmetry and profit management, andcontrol variables are financial leverage and company size. In this study, we tested threehypotheses by multivariate regression method using SPSS software version 20. The firsthypothesis in which there is a relationship between profit management and informationuncertainty has been rejected. Two other ones which say there is a relationship between profitmanagement and conservatism and there is a relationship between information uncertainty andconservatism have been accepted

Keywords:

profit management , information uncertainty , conservatism