Uncertainty Related to the Future and Conservatism of Accounting

Abstract:The purpose of this research is to examine the relationship between economic uncertainty and conservatism in the companies that are listed on the Tehran Stock Exchange. This research is applied in terms of purpose and nature. It is descriptive research with an emphasis on correlational relationships. The statistical population of the study includes the companies listed on the Tehran Stock Exchange in the period between 1396 and 1400. The sample size in this research is 690 companies using the method of systematic elimination. In other words, the information and data necessary for the research have been obtained through the library method using the latest Rahavard software and by referring to the organization of the Tehran Stock Exchange and the study of the basic financial statements of the companies listed in the Tehran Stock Exchange. The results of the research show that there is a relationship between economic uncertainty and conservatism in companies on the Tehran Stock uncertainty ،Stock exchange