نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری و مالی- دانشگاه یزد
2 استادیار حسابداری- گروه حسابداری و مالی- دانشکده اقتصاد، مدیریت و حسابداری- دانشگاه یزد- یزد- ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study investigates the structure of inter-organizational networks among firms listed on the Iranian capital market, based on shared board memberships, and analyzes how firms’ positions within these networks influence accounting conservatism. Employing a quantitative approach, the research utilizes social network analysis and multivariate regression methods. Data were collected from active firms in the Iranian capital market over the period 2011–2022 and analyzed using UCINET, NetDraw, and EViews software. The network structure was examined through three centrality measures: degree, closeness, and betweenness. Findings reveal a stratified network structure, wherein central firms have superior access to information and resources compared to peripheral ones. Hypothesis testing indicates no significant relationship between degree and closeness centrality with accounting conservatism. However, betweenness centrality exhibits a significant negative relationship, suggesting that firms with higher betweenness—due to their greater control over information flows—tend to engage in more aggressive financial reporting. These results highlight the crucial role of network positioning in mitigating accounting conservatism and amplifying the risks associated with information asymmetry. The study’s insights can inform policymakers and corporate managers on how to enhance financial transparency and strengthen corporate governance mechanisms.
کلیدواژهها [English]
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