The Study Effect of Corporate Governance Mechanisms on UnconditionalConservatism of Listed Companies on the Stock Exchange of Tehran

Conservatism Have a close relationship with corporate governance mechanisms and both haveplay an important role in reducing information asymmetry and reduce agency costs in contracts. Conservatism can limit behave opportunistically manage the company's financial reporting.The overall goal of this study was to investigate the effect of corporate governance mechanisms on unconditional conservatism of listed companies on the Stock Exchange of Tehran. In this studywere used of data 101 companies in the period 2008 to 2015. The research have been considered elements of corporate governance mechanisms as independent variables and unconditional conservatism as the dependent variable and three-variable Firm size, the ratio of market value to book value of equity and financial leverage as control variables.To conduct this research, were presented four hypotheses and were used Eviews statistical software for data analysis. The research method is of correlation type and according to the target functional.The results of the hypothesis show that has a negative impact and leading to a decrease in the unconditional conservatism in relation to corporate governance mechanisms and elements of with unconditional conservatism, institutional ownership and managerial ownership

Keywords:

institutional ownership , managerial ownership , ownership of major shareholders , the board of directors of non-responsibility , unconditional conservatism