خلاصة:
The present study aimed to examine the effect of corporate governance, supervision and
management attributes on accounting conservatism on the companies listed in Tehran Stock
Exchange. For this purpose, five main hypotheses were suggested to see if there was any
significant relationship between the corporate governance (institutional ownership),
supervision (type of auditing, audit’s opinions) and management (the ratio of outside
directors, the size of board of directors) attributes and accounting conservatism. Based on
the research hypotheses and population of the study (including all the companies listed in
Tehran Stock Exchange) and time of the research, the information were collected using the
data in Rahavard Novin Software and examining the reports and financial statements of the
companies listed in Tehran Stock Exchange through visiting the official website of the Stock
Exchange. Finally, data analysis indicated that the research hypotheses have been
approved. It means that the result showed there was a significant relationship between
institutional ownership, type of accounting, auditing opinions, the ratio of outside directors
and size of the directors’ board with accounting conservatism. Therefore, it can be
concluded that there is a significant relationship between corporate governance,
supervision and management attributes examined in the present study with accounting
conservatism.
ملخص الجهاز:
"The main purpose of the study is to examine the relationship between the corporate governance (institutional ownership), supervision (type of auditing, audit’s opinions) and management (the ratio of outside directors, the size of board of directors) attributes and accounting conservatism.
Table 11: variance analysis of regression between the variables of auditor opinion and accounting conservatism UCT Journal of Management Research and Social Sciences StudiesTable 11 shows the variance analysis in which F-statistic and significance level (Sig) are used for the significant of total regression and the null hypothesis is rejected and the alternative hypothesis is used to describe the significant for the following: There is no significant model or there is not a linear relationship between two variables.
69 8 3 5 Table 14 shows the variance analysis in which F-statistic and significance level (Sig) are used for the significant of total regression and the null hypothesis is rejected and the alternative hypothesis is used to describe the significant for the following:Ghodrati Zoeram and Shoorvarzy UCT Journal of Management Research and Social Sciences StudiesThere is no significant model or there is not a linear relationship between two variables.
698 35 Table 17 shows the variance analysis in which F-statistic and significance level (Sig) are used for the significant of total regression and the null hypothesis is rejected and the alternative hypothesis is used to describe the significant for the following: UCT Journal of Management Research and Social Sciences StudiesThere is no significant model or there is not a linear relationship between two variables."