The main purpose of this study is to evaluate the role of corporate life cycle in optimizing conservatism measurement based on the conditional conservatism model of Ball and Shivakumar (2005). The present study is an analytical-correlational study and the statistical population of the study consists of all companies listed on the Tehran Stock Exchange during the years 1387 to 1396 which includes random samples consisting of 1980 company-year observations using Dickinson (2011) model variables in three stages. Life cycle is divided. Multivariate regression technique has been used to test the hypotheses. First, by entering the life cycle variable into the Ball and Shivakumar conditional conservatism measurement model, the modified model was obtained, and then the coefficient of determination of the original model was estimated and compared with the results of the coefficient of determination obtained from the modified model. The difference in the coefficient of determination of the model was tested. The test results show that the amount of coefficients of determination in the modified Ball and Shivakumar model has a significant increase compared to the original model. Therefore, introducing the life cycle to the model has increased the predictive power of the model.
golestani R, nasl mosavi H, abbasian fereydoni M M. Evaluating the role of company life cycle in optimizing the conservative model of ball and Shivakumar (2005). audit knowledge 2022; 22 (86) : 6 URL: http://danesh.dmk.ir/article-1-2526-en.html
