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Corporate Governance and Conservatism in the Listed Companies in Tehran Stock Exchange

Academic Journal of Accounting and Economic Researches

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Field Value
 
Title Corporate Governance and Conservatism in the Listed Companies in Tehran Stock Exchange
 
Creator Nozarpour, Somayeh
Mohamadian, Roya
Khodadadi, Vali
 
Description The aim of this study was to investigate the relationship between the components of corporate governance and accounting conservatism. Conservatism in this study is measured by Basu standard model. Corporate governance characteristics compared with non-duty members of the Board, CEO and Chairman of job separation and the ownership of institutional shareholders has been used as independent variables. Research data, using the population consists of 106 companies listed in Tehran Stock Exchange analyzes for the period 2001 to 2006 using a combination of data and ordinary least squares regression analyzes. The results of the regression estimates suggest that the timing of the financial reporting of listed companies in Tehran Stock Exchange will affect the index of profitability. The results reject the hypotheses of the study and showed that significant relationship does not exists between the proportion of non-duty members of the Board, CEO and Chairman of the Board and the task of separating ownership of institutional shareholders as a component of corporate governance and accounting conservatism.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-03-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/657
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 6, No 1 (2017): January 2017
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/657/444
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0