THE EFFECT OF UNCONDITIONAL CONSERVATISM AND CORPORATE GOVERNANCE QUALITY ON CORPORATE CASH HOLDINGS

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IZADINIA NASER; TABATABAEI ZAHRA

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Journal: FINANCIAL ACCOUNTING Year:2017 | Volume:8 | Issue:32 Page(s): 144-169

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Information Journal Paper

Title

THE EFFECT OF UNCONDITIONAL CONSERVATISM AND CORPORATE GOVERNANCE QUALITY ON CORPORATE CASH HOLDINGS

Author(s)

IZADINIA NASER | TABATABAEI ZAHRA | Issue Writer Certificate

Keywords

CASH HOLDINGSQ1

UNCONDITIONAL CONSERVATISMSQ2

CORPORATE GOVERNANCE MECHANISMSQ2

Abstract

Cash is one of the most cash assets in the balance sheet, in recent years the amount of CASH HOLDINGS in financial literature has been considered greatly. The aim of this study is to investigate the effect of unconditional conservatism and corporate governance quality such as CEO non-duality, independence of the board of directors, institutional investors, and strong CORPORATE GOVERNANCE MECHANISMS on the level of CASH HOLDINGS. A sample of 121 companies listed in Tehran Stock Exchange during the years of 2006 to 2016 participated in this study and in order to test the hypotheses, Multivariate linear regression was employed. The results of estimating research models show that unconditional conservatism has a significant negative effect on the level of CASH HOLDINGS. On the other hand, CEO non-duality has no significant impact on the level of CASH HOLDINGS. Also, the effects of independence of the board of directors, institutional investors and strong corporate governance on the level of CASH HOLDINGS are positive and significant.

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