Sensitivity of Cash Flow of Investment and Cost of Capital on Conservatism

摘要: Generally accepted accounting principles as major deviations in the measurement range of assets, liabilities, costs and revenues are permitted. As there is logical ambiguity uncertainty about elements, concept conservative rule that process criteria to be considered a cognitive which tend show lower higher assets liabilities cases where reasonable doubt on values different, emphasized. The purpose this study was evaluate effect cash flow sensitivity investment, common shares cost capital profit period 2008 2013 listed companies Stock Exchange Tehran. survey consisted 100 Tehran were selected through descriptive statistics such mean, variance, standard deviation quartiles used. term propose development research data collection, cross - correlation actual information financial statements gather library used analysis testing with help Eviews Excel software other related done.  The results showed significant negative between investment stock capita, based theories literature subject.