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title

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

Credit to Download: 1 | Page Numbers 9 | Abstract Views: 49
Year: 2016
COI code: JR_AJAER-6-1_003
Paper Language: English

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

Somayeh Nozarpour - MSc in Accounting, Islamic Azad University, Iran
Roya Mohamadian - MSc in Accounting, Islamic Azad University, Iran
  Vali Khodadadi - Department of Accounting, Shahid Chamran University, Ahvaz, Iran

Abstract:

The aim of this study was to investigate the relationship between the components of corporategovernance and accounting conservatism. Conservatism in this study is measured by Basu standardmodel. Corporate governance characteristics compared with non-duty members of the Board, CEO andChairman of job separation and the ownership of institutional shareholders has been used as independentvariables. Research data, using the population consists of 106 companies listed in Tehran StockExchange analyzes for the period 2001 to 2006 using a combination of data and ordinary least squaresregression analyzes. The results of the regression estimates suggest that the timing of the financialreporting of listed companies in Tehran Stock Exchange will affect the index of profitability. The resultsreject the hypotheses of the study and showed that significant relationship does not exists between theproportion of non-duty members of the Board, CEO and Chairman of the Board and the task ofseparating ownership of institutional shareholders as a component of corporate governance andaccounting conservatism.

Keywords:

Corporate Governance, Conservative, Non-Duty Members Of The Board Of Directors, Institutional Shareholders

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COI code: JR_AJAER-6-1_003

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Nozarpour, Somayeh; Roya Mohamadian & Vali Khodadadi, 2016, Corporate Governance and Conservatism in the Listed Companies in Tehran Stock Exchange, Academic Journal of Accounting and Economics Researches 6 (1), https://www.civilica.com/Paper-JR_AJAER-JR_AJAER-6-1_003.htmlInside the text, wherever referred to or an achievement of this article is mentioned, after mentioning the article, inside the parental, the following specifications are written.
First Time: (Nozarpour, Somayeh; Roya Mohamadian & Vali Khodadadi, 2016)
Second and more: (Nozarpour; Mohamadian & Khodadadi, 2016)
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