CEO Powerful Features on Conditional and Unconditional Conservatism
Main Article Content
Abstract
The present study aimed to investigate the characteristics of CEO capabilities on the conditional and unconditional conservatism in companies listed on Tehran Stock Exchange. In order to test research hypotheses after collecting and screening the initial data a sample consisting of companies listed on Tehran Stock Exchange, up to 142 companies in a period of 6 years (2012-2017) was studied. Excel was used to calculate and classify the research variables. Then, using the multiple regression analysis in Eviews, we test the research hypotheses. The results of the research showed that the CEO abilities do not have a positive and significant effect on conditional conservatism but have a positive and significant on conditional conservatism.
Downloads
Metrics
Article Details
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
