Examining the relationship between accounting conservatism and political relations of the board of directors

In this research, the relationship between accounting conservatism and political relations of the board of directors in the period between 1393 and 1399 has been implemented for companies active in the Tehran Stock Exchange by selecting 156 companies as a statistical sample. The method of data collection has been done by using the new Rahavard software and the accompanying notes of the financial statements and the analysis of the research assumptions by using the logistic regression test in the EVIEWS statistical software, the ninth version. Netich showed that there is a relationship between accounting conservatism and political relations of the board of directors.