Check of The impact of conditional conservatism and monetary policies on trade credit companies listed in the Tehran Stock Exchange

An important factor approaches to conservative monetary policy. But conservative approach to reduce expectations of future performance of the business units as well. Monetary policy, using tools such as the rediscount rate, open market operations to control liquidity and statutory reserves apply. The purpose of this research is fundamental to reply to three questions first, what does that conditional conservatism is commercial credit companies? Second, firm size affect the relationship between conditional conservatism and commercial credit to companies? Third, monetary policy affect the relationship between conditional conservatism and commercial credit to companies? In this study, conditional conservatism as an independent variable, Company size and tighter monetary policy as an adjustment variable and commercial credit companies are as dependent variable. The study aims to achieve three main hypotheses based on the theoretical foundations Dai and Yong (2015) has been drafted and presented. The sample are 84 companies that have been selected by systematic elimination.The research in the period 2013-20181 using generalized least squares regression has been done. The results of the tests showed the hypothesis the first conditional conservatism and significant negative impact on the Company's business reputation. Second, the relationship between firm size and conditional conservatism is commercial credit companies and significant negative impact. And third that monetary policy has no effect on therelationship between conditional conservatism and not commercial credit companies.