Resumen de An empirical study: The relationship between Internal Mechanisms of Corporate Governance and Accounting Conservatism

Mohsen Erfanian Daneshvar, Abdolkarim Moghaddam, Parvaneh Motie, Somayyeh Hosseini

• Corporate governance corporate governance is known as one of the effective mechanisms.  This group of capital market participants with regard to knowledge and the necessary expertise, access to effective communication channels can play a fundamental role in promoting corporate governance system and thus increase efficiency and productivity. The purpose of this study is investigating the Relationship between Internal Mechanisms of Corporate Governance and Accounting Conservatism in Corporations of Accepted in Tehran Stock Exchange in period of time between 2010- 2014.This current research in terms of purpose is applied research and in terms of method is descriptive- correlational research. This study consists of five hypotheses, to test the hypothesis multivariate linear regression tests combined (firm-year) is used. The Research Findings show that there is no significant relationship between Internal Mechanisms of Corporate Governance and Accounting Conservatism in Corporations of Accepted in Tehran Stock Exchange. The results also show that there is no significant relationship between board independence, concentration of ownership, board size and the dual duties of Director and Accounting Conservatism.