期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2014
卷号：4
期号：1
页码：128-135
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Conservatism, an important feature in most high-quality reporting and most corporate may be used from it to achieve the quality of their reports. In this study, the effect of capital structure, ownership and firm size using data on conservative 50 companies listed in Tehran Stock Exchange and multivariate regression with panel data are analyzed. The research presented in this paper is two models of Biur and Rayan (2000) and Hayen Giuly model (2000) was used to measure conservatism. The results showed that the relationship between ownership concentration, percentage of institutional ownership, firm size, leverage, and conservative accounting conservatism varies by model. The similar first and two models, a significant relationship between conservatism capital structure and financial leverage as a representative there was no relationship between ownership concentration and conservatism protection. In the first model, not observed the relationship between the percentage of institutional ownership and conservatism, but in the second model was observed counter and significant relationship. In the second model, the relationship between firm size and conservatism, but no significant relationship was observed in the first model.
