جستجوی مقالات مرتبط با کلیدواژه "کنترل سهامداران" در نشریات گروه "حسابداری"

Cash holdings in the company, despite the benefits of the ability to conduct business transactions, are the basis for creating problems such as the potential increase of non-financial investments due to agency issues. Therefore, conservative accounting practices, due to the efficient use of cash held, can reduce the cost of representing conflicting incentives between shareholders and managers. Therefore, the purpose of this a Study of the relationship between held-to-balance value and conservative accounting with an emphasis on the role of modification Controlling shareholders using a sample of 111 companies listed in Tehran Stock Exchange during the period of 2012 to 2016. Also, the test of research hypotheses was tested using multivariable regression. The results show that, in the absence of controlling shareholders, they hold a higher degree of cash conservatism and, in accordance with the results of the second hypothesis of research, the strengthening of the dominant control of shareholders, would reduce the positive effects of conservative accounting activities on cash value To give The third hypothesis also suggests that strengthening the supervisory dimension of controlling shareholders does not increase the positive relationship between cash and conservative accounting.