چکیده (انگلیسی):

ABSTRACT: The objective of this research is to study the relationship between accounting conservatism and capital
structure of companies registered with Tehran Stock Exchange. Conservatism was measured using the Ball and
Shivakumar (2005) model. Criteria for assessment of capital structures were the ratio of debt to equity and the
ratio of debt to total assets. The research control variable was also company size. In order to examine the research
hypotheses and study the relationship between conservatism and independent variables data on 100 companies
registered with Tehran Stock Exchange, which formed the statistical population, were used. The data, which
belonged to years 2006 to 2011, was analyzed using the combined data analysis method. In order to estimate
suitable models for studying hypotheses in combined data analysis the Chav and Hausman tests were used.
Research results indicate an inverse relationship between conservative accounting and capital structure (ratio of
debt to equity and ratio of debt to total assets) in companies under study