Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

POURHEIDARI OMID; Kiani Chandeh Ali; BARATI FARID

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING Year:2021 | Volume:1 | Issue:2 (2) Page(s): 100-122

Download Full-Text

Persian Verion

View:

178

Download:

Cites:

Information Journal Paper

Title

Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange

Author(s)

POURHEIDARI OMID | Kiani Chandeh Ali | BARATI FARID | Issue Writer Certificate

Keywords

Accounting Conservatism

Corporate Governance

Political Connections

Abstract

The necessity of success and sound performance of companies is the existence of a strong Corporate Governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of Corporate Governance and Political Connections on Accounting Conservatism of companies of listed companies in Tehran Stock Exchange. The statistical sample of the study is collected by systematic deletion from the companies listed in Tehran Stock Exchange during the period of 2013 to 2020, the size of which is 140 firms. To test the research hypothesis pooled data regression method is used. The results of the research hypothesis test indicate that the board size does not have a significant positive effect on Accounting Conservatism. Board independence, audit quality and management ownership have a positive and significant effect on Accounting Conservatism of companies listed companies in Tehran Stock Exchange. Also the results show that government ownership and Political Connections have a negative and significant effect on Accounting Conservatism in firms listed in Tehran Stock Exchange.

Cites

No record.

References

No record.

Cite

APA: Copy

POURHEIDARI, OMID, Kiani Chandeh, Ali, & BARATI, FARID. (2021). Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange. JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING, 1(2 (2) ), 100-122. SID. https://sid.ir/paper/953998/en

Vancouver: Copy

POURHEIDARI OMID, Kiani Chandeh Ali, BARATI FARID. Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange. JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING[Internet]. 2021;1(2 (2) ):100-122. Available from: https://sid.ir/paper/953998/en

IEEE: Copy

OMID POURHEIDARI, Ali Kiani Chandeh, and FARID BARATI, “Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange,” JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING, vol. 1, no. 2 (2) , pp. 100–122, 2021, [Online]. Available: https://sid.ir/paper/953998/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops