The Relationship between Managing Ability and Unconditional Accounting Conservatism with Emphasis on the Role of Financial Helplessness in Company

The purpose of this study was to investigate the relationship between accounting un conditional conservatims and managerial ability with emphasis on role the financial distress in companies listed on the Stock Exchange in Tehran. Statistical population study is accepted companies at Tehran Stock Exchange. Based on conditions considered for sampling, selected 155 companies by systematically eliminated during the years 1388 to 1395 (solar year), and after collecting data, test the hypotheses using by multiple regression. In this study the conservatism of the unconditional groups was divided.As a Timeliness of Earning to Accrual-Based Loss Recognition and unconditional conservatism was also measured based on Givoly and Hayn. Findings show that managerial ability has significant relationship with conditional conservative the kind of Accrual-Based Loss Recognition and unconditional conservatism. Also, each model was tested in three portfolios of distress firms, gray firms and safe firms, the results show unconditional conservatism, the relationship between management ability and conservatism is different and in other models there was no difference.