The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding

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HEJAZI REZVAN; Weysihesar Soraya; FATERI ALI

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Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:1 (39) Page(s): 81-99

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Information Journal Paper

Title

The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding

Author(s)

HEJAZI REZVAN | Weysihesar Soraya | FATERI ALI | Issue Writer Certificate

Keywords

Institutional shareholdersQ2

Accounting conservatismQ2

Value of cash holdingQ1

Abstract

The main purpose of this research is to investigate the effect of Institutional shareholders on the relationship between Accounting conservatism and cash holding in listed companies in Tehran Stock Exchange. In order to investigate this research topic, research hypotheses based on a statistical sample consisting of 106 companies during 9-year period from 2009 to 2017 are tested using multivariable regression models. The results of the test show that Accounting conservatism increases the market value of cash. Also, Institutional shareholders have a negative and significant effect on the relationship between Accounting conservatism and the market value of cash. The findings of this study indicate that conservatism reduces agency conflicts and lessens the market's negative reaction to cash holding. However, the effect of Institutional shareholders consolidation reduces the positive effect of conservatism on cash value, which confirms the self-interest hypothesis.

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APA: Copy

HEJAZI, REZVAN, Weysihesar, Soraya, & FATERI, ALI. (2019). The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(1 (39) ), 81-99. SID. https://sid.ir/paper/384510/en

Vancouver: Copy

HEJAZI REZVAN, Weysihesar Soraya, FATERI ALI. The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(1 (39) ):81-99. Available from: https://sid.ir/paper/384510/en

IEEE: Copy

REZVAN HEJAZI, Soraya Weysihesar, and ALI FATERI, “The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 1 (39) , pp. 81–99, 2019, [Online]. Available: https://sid.ir/paper/384510/en

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