Investigating the effect of directors' judgmental bias on the relationship between accounting conservatism and corporate credibility

The present study investigates the effect of directors' judgments on the relationship between accounting conservatism and corporate credibility. The statistical population of the study was all companies accepted in Tehran Stock Exchange and 127 companies were selected by systematic elimination method as the statistical sample and were investigated in the period of 6 years 1391 to 1396. The purpose of this research is applied and in terms of the method is a correlation analysis with multiple regression approach. The results of the research hypothesis test show that there is a positive and significant relationship between accounting conservatism and commercial credibility. The bias of judges' judgment also has a significant effect on the relationship between accounting conservatism and corporate credibility, and weakens their relationship.