Semnan University International Journal of Nonlinear Analysis and Applications 2008-6822 2026 07 15 The impact of conditional and unconditional conservatism on operating cash flow in companies listed on the Tehran Stock Exchange 10800 10.22075/ijnaa.2025.35900.5327 EN Darioush Azarifar Accounting Department, Naqadeh Branch, Islamic Azad University, Naqadeh, Iran Journal Article 2024 11 12 One of the ways to prevent management fraud and increase the quality of financial information is to observe the quality characteristics of financial information, including conservatism. This research examines the effect of conditional and unconditional conservatism on operating cash flows in companies listed on the Tehran Stock Exchange. A sample consisting of 131 companies was systematically selected over a 6-year period from 2016 to 2021 and analyzed using a logistic model for panel data. The results of data analysis indicated that conditional conservatism has a direct and significant impact on operating cash flow. Additionally, unconditional conservatism has a direct and significant effect on operating cash flow. Therefore, it can be recommended to managers and accountants to carefully and appropriately determine the level of conservatism used in financial statements when preparing them. https://ijnaa.semnan.ac.ir/article_10800_d299a92004734135de74355770b7c785.pdf