Investigating the Effect of Managerial Ownership and Political Connections on Accounting Conservatism with the Moderating Role of Company Size

Ahangari, Mahnaz; Gholamizare, Mahdi

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year 16, Issue 62 (2025)

fa 2025, 16(62): 17-34

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Investigating the Effect of Managerial Ownership and Political Connections on Accounting Conservatism with the Moderating Role of Company Size

Mahnaz Ahangari ^*¹

, Mahdi Gholamizare

1- Department of Accounting, Bardaskan Branch, Islamic Azad University ,Bardaskan, Iran.

Abstract: (21 Views)

In order to achieve success and proper performance in companies, the existence of a strong corporate governance structure is necessary to better monitor management and use conservatism in order to improve financial performance. This research has investigated the effect of managerial ownership as one of the most important mechanisms of corporate governance and political communication on accounting conservatism, taking into account the moderating role of company size. The statistical sample of the research, using the systematic elimination method, was 178 companies admitted to the Tehran Stock Exchange during the period of 1396 to 1401. The combined data regression method has been used to test the research hypotheses. The results of the research hypotheses test show that managerial ownership has a positive and significant effect on accounting conservatism, while company size weakens the effect of managerial ownership. Also, political communication has a negative and significant effect on accounting conservatism, and the company size variable strengthens the effect of political communication on accounting conservatism in companies listed on the Tehran Stock Exchange.

Article number: 2

Keywords: Corporate Governance, Managerial Ownership, Political Communication, Accounting Conservatism, Company Size.

Full-Text [PDF 697 kb] (16 Downloads)

Type of Study: Research | Subject: Special

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Ahangari M, Gholamizare M. Investigating the Effect of Managerial Ownership and Political Connections on Accounting Conservatism with the Moderating Role of Company Size. fa 2025; 16 (62) : 2
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