The relationship between cash value and accounting conservatism: The modifying role of controlling shareholders

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MALEKIAN ESFANDIAR; MORADI MAJID

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Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:2 (40) Page(s): 1-16

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Information Journal Paper

Title

The relationship between cash value and accounting conservatism: The modifying role of controlling shareholders

Author(s)

MALEKIAN ESFANDIAR | MORADI MAJID | Issue Writer Certificate

Keywords

cash valueQ2

conservative accountingQ1

shareholder controlQ1

representation theoryQ1

Abstract

Cash holdings in the company, despite the benefits of the ability to conduct business transactions, are the basis for creating problems such as the potential increase of non-financial investments due to agency issues. Therefore, conservative accounting practices, due to the efficient use of cash held, can reduce the cost of representing conflicting incentives between shareholders and managers. Therefore, the purpose of this study is to investigate the relationship between the value cash held balance and conservative accounting with an emphasis on the of modificating role of controlling shareholders. A sample of 111 companies listed in Tehran Stock Exchange during the period of 2012 to 2016 is delected. To test the research hypotheses a multivariable regression model is used. The results show that, in the absence of controlling shareholders, with a higher degree of conservatism cash is held, in accordance with the results of the second hypothesis of research, the strengthening of the dominant control of shareholders, would reduce the positive effects of conservative accounting activities on cash value. The findings of testing the third hypothesis also suggests that strengthening the supervisory dimension of controlling shareholders does not increase the positive relationship between cash and conservative accounting.

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APA: Copy

MALEKIAN, ESFANDIAR, & MORADI, MAJID. (2019). The relationship between cash value and accounting conservatism: The modifying role of controlling shareholders. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(2 (40) ), 1-16. SID. https://sid.ir/paper/408716/en

Vancouver: Copy

MALEKIAN ESFANDIAR, MORADI MAJID. The relationship between cash value and accounting conservatism: The modifying role of controlling shareholders. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(2 (40) ):1-16. Available from: https://sid.ir/paper/408716/en

IEEE: Copy

ESFANDIAR MALEKIAN, and MAJID MORADI, “The relationship between cash value and accounting conservatism: The modifying role of controlling shareholders,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 2 (40) , pp. 1–16, 2019, [Online]. Available: https://sid.ir/paper/408716/en

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