Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
hanidreza shamakhi 1
naser nozari nobar 2
1 Islamic Azad University Islamshahr Branch
2 eslamshahr
Abstract
The main purpose of this study is to investigate the relationship between accounting conservatism and firm performance during the COVID-19 epidemic. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. And post-event type is included. In the course of this research, a hypothesis was developed and 140 companies were selected through sampling by systematic elimination method for a period of 2 years between 1398 to 1399 and data related to research variables after collection in Excel software using Were analyzed from Stata statistical software version 15. The results of the hypothesis test showed that there is a significant direct relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange.
Keywords
Accounting Conservatism
Corporate Performance
COVID-19 Epidemic