The Effects of the Regulatory Ownership on Conservatism of Accounting Firms in Tehran Stock Exchange
Publish place: International Journal of Advanced Studies in Humanities and Social Science، Vol: 8، Issue: 4
Publish Year: 1398
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_UPAEI-8-4_005
تاریخ نمایه سازی: 1 دی 1398
Abstract:
The purpose of this study is to investigate the effects of the regulatory ownership on conservatism of accounting firms in Tehran Stock Exchange. In doing so, data from 121 companies listed in Tehran Stock Exchange from 1385 to 1390 were used. And using a panel analysis method alongside Eviews software, research hypotheses were investigated. To measure conservatism, two models of Shiva Kumar and Basu Ball have been used. The results showed that there is a negative and significant relationship between regulatory ownership, conservatism of firms accounting sector. This means by increasing regulatory use of conservative methods in economic units will decrease.
Keywords:
Accounting conservatism , Regulatory Ownership – Concentration Of Ownership
Authors
Mahboubeh Fathi Rkabdary
Master of Accounting, Islamic Azad University of Babol
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