One of the important and effective factors on profit & loss of a company and its management is conservatism in different time periods. Thus, the goal of this research is studying whether capital structure is important in determination of profitability and corporate performance. In addition, this research studies how much the relation between conservatism and capital structure was affected by corporate presence in international markets.\r\nData for 115 companies from 2009-2014 (6 years) was studied by EViews by combinational data and regression.\r\nThe results show no relation between conservatism and capital structure. Also, presence in international markets does not affect the relation between these variables.

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