Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the strategic power of the accounting conservatism of the companies admitted to the Tehran Stock Exchange

Document Type : Original Article

Authors
maryam gholami ashkiki 1
mohammad ali yousefi 2
mohsem mohamad nor bakhsh langarodi 3
1 Master of Accounting, Northern Strategy Institute of Higher Education, Rasht, Iran.
2 Assistant Professor, Department of Accounting and Management, Northern Strategy Institute of Higher Education, Rasht, Iran.
3 PhD in Business Administration - Financial Management, Iran.
Abstract
This research was carried out with the aim of investigating the strategic power of the accounting conservatism of the companies admitted to the Tehran Stock Exchange. In order to carry out this research, 143 companies between 1391 and 1400 in Tehran Stock Exchange were investigated as a statistical sample. The research hypothesis was analyzed using panel data regression and combined regression in EViews10 software. The results of the analysis of the research hypothesis using the EGLS estimation method at the 95% confidence level showed that the strategic power of the company has a negative and significant effect on the conservatism of the company's accounting, therefore, with the increase of the strategic power of the company, the accounting conservatism of the companies admitted to the stock exchange Tehran will decrease. Strategic power may cause the company to seek more growth and development, and for this reason, the accounting conservatism of the company may decrease.
Keywords
Strategic power
conservatism
accounting conservatism
Subjects