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Examining the Relationship between Company Reputation and Accounting Conservatism
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Akram Afsay *   , Alireza Jamshidi , Masoume Davoudi |
| Assistant Professor of Accounting, Farabi Colleges, University of Tehran, Qom, Iran. (Corresponding Author). E-mail: a.afsay@ut.ac.ir |
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Abstract: (1397 Views) |
Since accounting conservatism affects the company's financial reports, it plays an important role in evaluating the company's commitment to shareholders and subsequently the company's reputation. On the other hand, companies with a strong reputation have more concerns to protect their reputation. Therefore, seems to be a reciprocal relationship between corporate reputation and accounting conservatism. The purpose of this study is to investigate the relationship between company reputation and accounting conservatism. In order to achieve the goal of the research, a sample of 123 companies admitted to the Tehran Stock Exchange during the period of 2016 to 2023, equivalent to 984 company-years, was analyzed using regression analysis based on combined data. The findings of this study show that the use of conservative accounting procedures leads to the improvement of the company's reputation. Also, the findings indicate that corporate reputation positively affects conservatism. In addition to the development of literature, these findings can be of interest to company managers, analysts and investors.
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| Keywords: Accounting Conservatism, Company Reputation, Accounting Procedures. |
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Full-Text [PDF 1150 kb]
(479 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/04/30 | Accepted: 2024/09/3 | Published: 2024/08/27
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