Impact of accounting conservatism principle on corporate performance

This paper aims to put light on the accounting conservatism and related investigation to explanation consequences on firm’s value. Maximizing firms value would be one of the prominent concerns of board of directors in every place management process mainly 16 articles in the field of accounting conservatism form many journals have been reviewed concluded result explained distinctive result with this regard. Our suggestion is that to investigate more in this field of accounting to assure a concluded a uniform remark.