An Investigation the Relationship between Board Efficiency and Accounting Conservatism

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Jodatzagloujeh Mohammad reza; Mohammadzadeh Saleteh Heydar

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Journal Paper

Paper Information

Journal: SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION Year:2020 | Volume:2 | Issue:3 Page(s): 1-16

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Information Journal Paper

Title

An Investigation the Relationship between Board Efficiency and Accounting Conservatism

Author(s)

Jodatzagloujeh Mohammad reza | Mohammadzadeh Saleteh Heydar | Issue Writer Certificate

Keywords

Board Efficiency

Accounting Conservatism

Panel data

Exchange companies

Abstract

In this research, it was paid to the investigation the relationship between Board Efficiency and Accounting Conservatism of listed companies in Tehran Stock Exchange during 2006-2012. To do this study, 109 listed companies in TSE were selected in mentioned period. Pooled/panel regression analyses in software EViews 6 were applied to test of research hypotheses. Exerted independence variables are different criteria of Board Efficiency contain CEO Membership in Board (CEOMB), Outside Board (OB), Board Ownership (BO), Financial Specialist in Board (FSB), and No. Meetings of Board (NMB). The dependent variable is Conservatism Index (CI) based on Givoly &Hayn (2000) model in this study. Also, company size (SIZE), financial Leverage (LEV), and Market to Book Value (MTB) were applied as control variables. Findings indicate that the effect of OB on CI is positive and significant in total companies level. Other results show the positive and significant effects of SIZE and MTB on CI, and the negative and significant effect of LEV on it.

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APA: Copy

Jodatzagloujeh, Mohammad reza, & Mohammadzadeh Saleteh, Heydar. (2020). An Investigation the Relationship between Board Efficiency and Accounting Conservatism. SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION, 2(3 ), 1-16. SID. https://sid.ir/paper/380814/en

Vancouver: Copy

Jodatzagloujeh Mohammad reza, Mohammadzadeh Saleteh Heydar. An Investigation the Relationship between Board Efficiency and Accounting Conservatism. SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION[Internet]. 2020;2(3 ):1-16. Available from: https://sid.ir/paper/380814/en

IEEE: Copy

Mohammad reza Jodatzagloujeh, and Heydar Mohammadzadeh Saleteh, “An Investigation the Relationship between Board Efficiency and Accounting Conservatism,” SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION, vol. 2, no. 3 , pp. 1–16, 2020, [Online]. Available: https://sid.ir/paper/380814/en

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