The Effect of Capital Structure, Shareholders and Major of the Company on the Conservative Practices in Companies
Conservatism, an important feature in most high-quality reporting and most corporate may be used from it to achieve the quality of their reports. In this study, the effect of capital structure, ownership and firm size using data on conservative 50 companies listed in Tehran Stock Exchange and multivariate regression with panel data are analyzed. The research presented in this paper is two models of Biur and Rayan (2000) and Hayen Giuly model (2000) was used to measure conservatism. The results showed that the relationship between ownership concentration, percentage of institutional ownership, firm size, leverage, and conservative accounting conservatism varies by model. The similar first and two models, a significant relationship between conservatism capital structure and financial leverage as a representative there was no relationship between ownership concentration and conservatism protection. In the first model, not observed the relationship between the percentage of institutional ownership and conservatism, but in the second model was observed counter and significant relationship. In the second model, the relationship between firm size and conservatism, but no significant relationship was observed in the first model.
Volume (Year): 4 (2014)
Issue (Month): 1 (January)
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- Ahmed, Anwer S. & Duellman, Scott, 2007. "Accounting conservatism and board of director characteristics: An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 411-437, July.
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