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Investigating the moderating effect of board independence on the relationship between ownership concentration and conservatism in companies listed on the Tehran Stock Exchange
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Peyman Amini1   , Mohsen Adiban2 , Farid Mostafaei2 |
1- Assistant Professor, Department of Accounting, University of Kurdistan, Sanandaj, Iran , p.amini@tuok.ac.ir
2- Accounting PhD student, Accounting Department, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran |
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Abstract: (35 Views) |
Conservatism in financial reporting can be effective as an alternative measure for some corporate governance mechanisms, and it is expected that a more powerful governance system will lead to better monitoring of the manager's performance, including his obligation to comply with conservative practices to protect the interests of shareholders and creditors. This research was conducted with the aim of investigating the moderating effect of board independence on the relationship between ownership concentration and conservatism in companies listed on the Tehran Stock Exchange. This research was of a descriptive and applied type and according to the nature of the subject, semi-experimental or post-event design. The statistical population of this research includes all the companies accepted in the Tehran Stock Exchange. In this research, the systematic elimination method has been used to determine the statistical sample. According to the investigations, 120 companies in the period of 2015 to 2015 had the above conditions and were selected for the statistical sample. Multivariate regression analysis was used to analyze data and test hypotheses. The results showed that the independence of the board of directors has a moderating effect on the relationship between ownership concentration and conservatism in Tehran Stock Exchange.
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Article number: 21 |
| Keywords: ownership concentration, conservatism, board independence |
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Full-Text [PDF 569 kb]
(14 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/05/6 | Accepted: 2024/09/3 | Published: 2025/10/2
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