Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method

The Operating Cycles give management action on employing different Conservatism Level in case of various conditions of market and Ownership Structure. According to importance of the accounting Conservatism, this study examins the impact of the Operating Cycle and Ownership Structure on the companies Conservatism by C-Score Method. The financial information of 80 companies Listed are analyzed in Tehran stock exchange within the period (2006-2010). Pool data model according to Limer testing are used for regression coefficient. Liner regression model in security Level 95% with helps of spss and Eviews soft wares are used for testing hypotheses, for investigating Operating Cycle effect and Ownership Structure (independent variable) on companies Conservatism Level (dependent variable). Result of hypotheses testing show a meaningful and positive relation between Institutional Ownership and Conservatism Level of companies, further more a meaningful and positive relation exist between Operating Cycle and Conservatism Level of companies. But meaningful relations aren ̉t found between Block holder and Conservatism Level of companies.