The effect of corporate governance, supervision and management attributes on accounting conservatism

Objective: The present study aimed to examine the effect of corporate governance, supervision and management attributes on accounting conservatism on the companies listed in Tehran Stock Exchange. Methodology: For this purpose, five main hypotheses were suggested to see if there was any significant relationship between the corporate governance (institutional ownership), supervision (type of auditing, audit’s opinions) and management (the ratio of outside directors, the size of board of directors) attributes and accounting conservatism. Based on the research hypotheses and population of the study (including all the companies listed in Tehran Stock Exchange) and time of the research, the information were collected using the data in Rahavard Novin Software and examining the reports and financial statements of the companies listed in Tehran Stock Exchange through visiting the official website of the Stock Exchange.  Results: Finally, data analysis indicated that the research hypotheses have been approved. It means that the result showed there was a significant relationship between institutional ownership, type of accounting, auditing opinions, the ratio of outside directors and size of the directors’ board with accounting conservatism. Conclusion: Therefore, it can be concluded that there is a significant relationship between corporate governance, supervision and management attributes examined in the present study with accounting conservatism.