نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری، دانشگاه اصفهان، اصفهان
2 دانشجوی کارشناسیارشد گروه حسابداری، دانشگاه شهید اشرفی اصفهانی، اصفهان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The need for the success and performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to accelerate the detection of bad news than good news.The main purpose of this study is investigating the effect of conservatism and corporate governance on the relationship between financial leverage and financial performance.The research sample consists of 119 companies listed in Tehran Stock Exchange during the period 2012 to 2017.Multivariate regression model has been used To test hypotheses.In order to measure conservatism from the conditional conservatism of Khan and Watts(2009), to measuring corporate governance from board size variables, non-executive members of the board of directors, institutional ownership, transparency and disclosure and for the financial performance of the variable of return on assets has been used.The results of this study confirms that conservatism and financial leverage have a negative and meaningful effect on financial performance, corporate governance has a positive and meaningful effect on financial performance, Conservatism and corporate governance have a significant effect on the relationship between financial leverage and financial performance.
کلیدواژهها [English]
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