Abstract

This study is a Correlational research and the types of research is descriptive. The population of this study are the companies that accepted at Tehran stock exchange during the resent 10 years. They were includes 458 companies in 37 industry groups.A sample survey was conducted by the elimination method. To collecting data with considering companies situation, 112 companies were selected as sample from 19 industry groups. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. The results K-S Test shows the test distribution is Normal. So we can use Multi Regression (Chow Test, Hausman Test, Panel data) to test the hypothesis of the research. In order to determine the relationship between the variables of the study, the SPSS tool has been used. Findings show that hypothesis one and three have confirmed H1 and hypothesis two has rejected H1. The p-value in hypothesis one is 0.0006, it means than there is a relationship between return on assets and companies’ conservative net income at Companies listed on the Tehran Stock Exchange. The p-value hypothesis two is 0.1314, it means than there is not relationship between return on equity and companies’ conservative net income at Companies listed on the Tehran Stock Exchange.The p-value hypothesis three is 0.0291, it means than there is a relationship between Q-Tobin measure and companies’ conservative net income at Companies listed on the Tehran Stock Exchange. Keywords: financial performance, return on assets, return on equity, Q-Tobin measure, conservative politics,