지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Purpose - Since Iran’s economy is only now developing, and its stock market is only now emerging, we should deal with the relationship between ownership structure and conservative accounting of companies to see whether such a relationship exists in Iran’s market. This study aims to investigate the relationship between ownership structure and accounting conservatism of listed companies on the Tehran Stock Exchange.
Research design, data, and methodology - All listed companies on the Tehran Stock Exchange, for which the required information financial statements (balance sheet, profit and loss account) could be acquired for the period 2007–2012, were studied. A total of 123 companies from various industries was selected.
Results - In order to test the hypotheses, multi variate regression (inter procedure), with their meaningful t- and f-statistics, and a Durbin-Watson autocorrelation model were used.
Conclusions - The research results show that the ownership of major shareholders and ownership concentration have a negative significant relationship with accounting conservatism. Therefore, as a significant negative relationship between concentration of ownership and accounting conservatism at the 95% confidence level was found, the second hypothesis was confirmed.
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참고문헌 (17)
참고문헌 신청
Ball, R. / 2001 / Infrastructure requirements for an economically efficient system of public financial reporting and disclosure / Brookings-Wharton Papers on Financial Servic
Ball, R. / 2003 / Incentives versus standards : properties of accounting income in four East Asian countries / Journal of Accounting and Economics 36 : 235 ~ 270
Ball, R. / 2005 / Earnings quality in UK private firms : comparative loss recognition timeliness / Journal of Accounting and Economics 39 : 83 ~ 128
Basu, S. / 1997 / The conservatism principle and the asymmetric timeliness of earnings / Journal of Accounting and Economics 25 : 1 ~ 34
Bushee, B. / 2000 / Corporate disclosure practices, institutional investors, and stock return volatility / Journal of Accounting Research 38 : 171 ~ 202
Ball, R. / 2003 / Incentives versus standards : properties of accounting income in four East Asian countries / Journal of Accounting and Economics 36 : 235 ~ 270
Ball, R. / 2005 / Earnings quality in UK private firms : comparative loss recognition timeliness / Journal of Accounting and Economics 39 : 83 ~ 128
Basu, S. / 1997 / The conservatism principle and the asymmetric timeliness of earnings / Journal of Accounting and Economics 25 : 1 ~ 34
Bushee, B. / 2000 / Corporate disclosure practices, institutional investors, and stock return volatility / Journal of Accounting Research 38 : 171 ~ 202
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