ﺗﺄﺛﯿﺮ ﺳﺎزوﮐﺎرﻫﺎي ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ و ارﺗﺒﺎﻃﺎت ﺳﯿﺎﺳﯽ ﺑﺮ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﺣﺴﺎﺑﺪاري در ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان

Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange

ﻻزﻣﮥ ﻣﻮﻓﻘﯿﺖ و ﻋﻤﻠﮑﺮد ﻣﻨﺎﺳﺐ ﺷﺮﮐﺖ ﻫﺎ، وﺟﻮد ﺳﺎﺧﺘﺎر ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ ﻗﻮي ﺑﺮاي ﻧﻈﺎرت ﺑﻬﺘﺮ ﺑﺮ ﻣﺪﯾﺮﯾﺖ و اﺳﺘﻔﺎده از ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﺟﻬﺖ ﺑﻬﺒﻮد ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ اﺳﺖ. ﻫﺪف ﭘﮋوﻫﺶ ﺣﺎﺿﺮ، ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ و ارﺗﺒﺎﻃﺎت ﺳﯿﺎﺳﯽ ﺑﺮ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﺣﺴﺎﺑﺪاري در ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان اﺳﺖ. ﻧﻤﻮﻧﮥ آﻣﺎري ﭘﮋوﻫﺶ ﺑﻪ روش ﺣﺬف ﺳﯿﺴﺘﻤﺎﺗﯿﮏ، از ﻣﯿﺎن ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان در ﺑﺎزة زﻣﺎﻧﯽ 1390 ﺗﺎ 1398 اﻧﺘﺨﺎب ﺷﺪه اﺳﺖ. ﺗﻌﺪاد اﯾﻦ ﺷﺮﮐﺖ ﻫﺎ 140 ﺷﺮﮐﺖ اﺳﺖ. ﻫﻤﭽﻨﯿﻦ، ﺑﺮاي آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎي ﭘﮋوﻫﺶ از روش رﮔﺮﺳﯿﻮن داده ﻫﺎي ﺗﺮﮐﯿﺒﯽ ﺑﻬﺮه ﮔﺮﻓﺘﻪ ﺷﺪه اﺳﺖ. ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎي ﭘﮋوﻫﺶ ﮔﻮﯾﺎي آن ﺑﻮد ﮐﻪ اﻧﺪازة ﻫﯿﺌﺖ ﻣﺪﯾﺮه ﺗﺄﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري ﺑﺮ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﺣﺴﺎﺑﺪاري ﻧﺪارد.اﺳﺘﻘﻼل ﻫﯿﺌﺖ ﻣﺪﯾﺮه، ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ و ﻣﺎﻟﮑﯿﺖ ﻣﺪﯾﺮﯾﺘﯽ ﺗﺄﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري ﺑﺮ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﺣﺴﺎﺑﺪاري در ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان دارﻧﺪ. ﻫﻤﭽﻨﯿﻦ، ﻧﺘﺎﯾﺞ ﻧﺸﺎن داد ﻣﺎﻟﮑﯿﺖ دوﻟﺘﯽ و رواﺑﻂ ﺳﯿﺎﺳﯽ ﺗﺄﺛﯿﺮ ﻣﻨﻔﯽ و ﻣﻌﻨﺎداري ﺑﺮ ﻣﺤﺎﻓﻈﻪ ﮐﺎري ﺣﺴﺎﺑﺪاري در ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان دارﻧﺪ.

The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political connections on accounting conservatism of companies of listed companies in Tehran Stock Exchange. The statistical sample of the study is collected by systematic deletion from the companies listed in Tehran Stock Exchange during the period of 2013 to 2020, the size of which is 140 firms. To test the research hypothesis pooled data regression method is used. The results of the research hypothesis test indicate that the board size does not have a significant positive effect on accounting conservatism. Board independence, audit quality and management ownership have a positive and significant effect on accounting conservatism of companies listed companies in Tehran Stock Exchange. Also the results show that government ownership and political connections have a negative and significant effect on accounting conservatism in firms listed in Tehran Stock Exchange.