University of Isfahan Financial Accounting Research 2322-3405 4 4 2012 12 21 The Effect of Corporate Governance on Conservatism in Financial Reporting The Effect of Corporate Governance on Conservatism in Financial Reporting 103 122 16965 FA Y Badavar Nahandi Assistant Professor of Accounting, Islamic Azad University, Tabriz Branch, Iran R Baradaran Hassanzadeh Assistant Professor of Accounting, Islamic Azad University, Tabriz Branch, Iran S. Mahmoodzadeh Baghbani Lecturer of Accounting, Payame Noor University, Iran Journal Article 2016 06 14 This research examines the effect of corporate governance on conservatism in financial reporting. In this paper, conservatism has been measured by Khan and Watts (2009) model, and shares held by institutional investors, ownership concentration, board of directors' independence and auditor type have been considered as corporate governance mechanisms. The statistic population of this research consists of firms listed in Tehran Stock Exchange (TSE), and 60 firms have been selected as the research sample using the systematic omission method. The analysis of multiple regression models show that institutional investors, ownership concentration and board of directors' independence have no effect on accounting conservatism. However, accounting conservatism is lower in years with the audit organization as auditor. Furthermore, in this research, some control variables' effects have been considered. This research examines the effect of corporate governance on conservatism in financial reporting. In this paper, conservatism has been measured by Khan and Watts (2009) model, and shares held by institutional investors, ownership concentration, board of directors' independence and auditor type have been considered as corporate governance mechanisms. The statistic population of this research consists of firms listed in Tehran Stock Exchange (TSE), and 60 firms have been selected as the research sample using the systematic omission method. The analysis of multiple regression models show that institutional investors, ownership concentration and board of directors' independence have no effect on accounting conservatism. However, accounting conservatism is lower in years with the audit organization as auditor. Furthermore, in this research, some control variables' effects have been considered. https://far.ui.ac.ir/article_16965_e47eb4805e9fdccc537f6632979a2a49.pdf