The relation between governmental ownership and conditional accounting conservatism between companies listed in Tehran Stock Exchange
Journal Title: Scholars Journal of Arts, Humanities and Social Sciences - Year 2015, Vol 3, Issue 8
Abstract
Employing better control through company managerial policies may lead to higher conservatism in financial lists so that we can make sure of the accuracy of information in financial lists and lack of any steps taken by managers for their own profit. The aim of this paper was to investigate the relation between governmental ownership and conditional accounting conservatism to evaluate. Conditional conservatism, Bal and Shiva Kumar model, based on commitment items was used. The subjects of the study were the companies accepted in Tehran Stock Exchange.Through random deleting, 83 companies were selected in the time period between 2006 and2011. To test the hypotheses, multiple linier regression and means comparison tests were employed. The results revealed that the percent of governmental ownership has a significant effect on conditional accounting conservatism and among the variables in the model (size of company and financial factor) which were controlled; the size of company had a direct relation with conditional conservatism while financial factor had a negative link with conditional conservatism in accounting.
Authors and Affiliations
Amir Salimi, Rasoul Hassanzadeh, Tohid Eskandarzadeh
Keywords
Related Articles
- EP ID EP381780
- DOI -
- Views 72
- Downloads 0
Well-being of the Working Aged Population: Using two different measures of well-being and evaluating likely changes in psychosocial determinants of health
This paper examines particular psychosocial and ecological conditions as a function of well-being of the working aged population in Jamaica. Our aim is to determine which predisposed factors can predict well-being based...
Relationship between psychoactive substance use and sexual risk behaviour among Adolescents in some senior secondary schools in Abakaliki Metropolis of Ebonyi State.
The focus of this study was to examine extent of psychoactive substance use among the respondents, determine the respondents’ perceived intended benefit of substance use, determine sexual risk practices among the respond...
Bagigla Malda, Joseph ZOA and Evina BESSALA : atypical itineraries of veterans of the German Colonial army in Cameroon
Abstract: Literature devoted to the Great War campaign in Africa in general and in West Africa in particular is mainly focused on the battle history. Indeed, military operations led by European military officers during t...
Military and Political Relations in South-East Asia: The Complexity of Two plus One Alliance (Japan, South Korea and USA) and A Threat To Mainland China and The DPRK
Abstract: The twilight of Second World War has seen a change in the global political relations among the global big powers which also shaped the international political alliances and relations. Using the secondary method...
Views of Primary School and Secondary School Teachers Regarding Favouritism (The Case of Van Province)
The aim of this research is to find answer to the question “according to the teachers in primary and secondary schools, do the school administrators show favouritism?” For this purpose, teacher’s opinion scale was used...