نویسندگان
1 استادیار گروه حسابداری، دانشگاه شهید بهشتی، تهران، ایران
2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه شهید بهشتی، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Conservatism is an important feature in high-quality financial reporting and most companies use conservatism to achieve quality of these reports. In this study, the impact of capital structure, ownership structure and firm size of companies on conservatism using data 50 companies listed in Tehran Stock Exchange and multiple regression with panel data were investigate. In this study, two models of Beaver and Ryan model and Givoly and Hayn model was used to calculate conservatism. The results showed that the relationship between independent variables and conservatism is different in tow models. In first and second model exist direct and significant relationship between conservatism and leverage as the representative capital structure and there was no relationship between conservatism and ownership concentration. In the first model, there is no relationship between the percentage of institutional shareholders and conservatism but in the second model there is significant inverse relationship. In the second model, there is no relationship between firm size and conservatism but in the first model there is significant inverse relationship.
کلیدواژهها [English]
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