CONSERVATISM CONCEPT IN ACCOUNTING AND A SEARCH ON COMPANIES TRADED IN ISE PUBLIC INDUSTRIAL INDEX

Abstract

In this study, it has been mentioned that conservatism concept which is one of the accounting principles and searched that whether the companies traded in ISE Public Industrial Index are conservative or not, there is a relationship between financial success and conservatism in using statistical methods. It is supposed that in the principal of study conservatism is an important principle of institutional management and accounting standards and successful companies in the long run are also conservative. It has been carried out that regression analysis to 51 companies’ traded in ISE Public Industrial Index by using 16 years time series and result is following. Just one of 51 companies is conservative and financially successful companies traded in İstanbul Stock Exchange Public Industrial Index are not conservative.