نوع مقاله : مقاله پژوهشی (کاربردی)
1 دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد دانشگاه الزهرا، تهران، ایران.
2 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد دانشگاه الزهرا، تهران، ایران.
3 دانشجوی دکتری، گروه حسابداری، دانشکده حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران.
عنوان مقاله [English]
The purpose of this study was to investigate the effect of conservatism on the relationship between operating cash flow and cash value in companies admitted to the Tehran Stock Exchange. In order to test the hypotheses of this research, 184 companies were selected during the period 2015-2019 using a systematic elimination method from the companies accepted on the Tehran Stock Exchange and for analyzing the data, a multiple regression model based on data technique compilation was used. The results show that in the first hypothesis, cash flow and cash value of the company are related and have a positive and significant relationship, so the zero hypothesis is based on the lack of correlation between operating cash and cash value. In the second hypothesis, conservatism influences the relationship between cash flow and cash value and strengthens this relationship. Therefore, the second hypothesis of non-conservative effect on the relationship between operating cash and cash value is rejected. Conservatism can also be described as a structure that, if done appropriately, will lead to the resolution of many representation issues and information asymmetries that generally result from the growing gap between managers and funders of business units. According to the general results of the article, it can be seen that conservatism affects the relationship between operational cash and cash value and strengthens this relationship.