Document Type : Original Article
Authors
1 Assistant Professor, Department of Accounting, Faculty of Humanities, Islamic Azad University, Saveh Branch, Iran
2 Master of Accounting, Faculty of Management, Nasser Khosrow Institute of Higher Education, Saveh, Iran
Abstract
Corporate governance has been proposed as an issue that is focused on company strategy and shareholder rights, and its role is to reduce the conflict between the interests of shareholders and managers. The purpose of this research was to examine the relationship between corporate governance and accounting conservatism of companies listed on the Tehran Stock Exchange. The spatial domain of this research was the companies accepted in the Tehran Stock Exchange and the temporal domain was the years between 1392 and 1400. The current research is in the category of applied research and in terms of its nature it is in the category of descriptive research and in terms of method it is considered in the category of cause and effect research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 114 companies were selected as a statistical sample. Multivariate regression test was used to confirm and reject the research hypotheses (Eviuse software). The results of the research showed that there is a relationship between institutional ownership, the degree of concentration of shareholders and the independence of board members with accounting conservatism.
Keywords
- Institutional ownership
- independence of board members
- concentration of shareholders
- corporate governance and accounting conservatism
Main Subjects
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