Managerial Ownership and Accounting Conservativeness

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Janafzaei Nasrollah; HASANI MOHSEN

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Journal Paper

Paper Information

Journal: JOURNAL OF STRATEGIC MANAGEMENT STUDIES Year:2015 | Volume:6 | Issue:21 Page(s): 109-124

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Information Journal Paper

Title

Managerial Ownership and Accounting Conservativeness

Author(s)

Janafzaei Nasrollah | HASANI MOHSEN | Issue Writer Certificate

Keywords

Managerial OwnershipQ1

Accounting ConservativenessQ1

Stock ExchangeQ2

Financial Reporting StandardsQ2

Abstract

Company managers, with different motives, try to identify the fastest ways to achieve benefit, and to delay the losses and expenses. Conservativeness limits the capability and desire for such an opportunistic behavior of the managers. The Board of directors of company, as a governing institution, having the task of leadership and supervision on the work of executive managers, has a critical role in leading the company to make appropriate decisions, and taking more conservative methods in scheduling identification of benefits. The main objective of this research is analysis of the relationship between percentage of Managerial Ownership and the level of conservativeness applied in the financial reporting of the companies accepted in Tehran Stock Exchange. The statistical sample of research consists of 111 companies of the companies accepted in Tehran Stock Exchange, and the research period is 2005 to 2010. Simple linear regression was used to test the research hypotheses, and the results showed a meaningful positive relationship between Managerial Ownership and Accounting Conservativeness, and also showed no meaningful relationship between free float and Accounting Conservativeness.

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APA: Copy

Janafzaei, Nasrollah, & HASANI, MOHSEN. (2015). Managerial Ownership and Accounting Conservativeness. JOURNAL OF STRATEGIC MANAGEMENT STUDIES, 6(21 ), 109-124. SID. https://sid.ir/paper/181648/en

Vancouver: Copy

Janafzaei Nasrollah, HASANI MOHSEN. Managerial Ownership and Accounting Conservativeness. JOURNAL OF STRATEGIC MANAGEMENT STUDIES[Internet]. 2015;6(21 ):109-124. Available from: https://sid.ir/paper/181648/en

IEEE: Copy

Nasrollah Janafzaei, and MOHSEN HASANI, “Managerial Ownership and Accounting Conservativeness,” JOURNAL OF STRATEGIC MANAGEMENT STUDIES, vol. 6, no. 21 , pp. 109–124, 2015, [Online]. Available: https://sid.ir/paper/181648/en

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