چکیده (انگلیسی):

ABSTRACT: The purpose of this study is to evaluate the relationship between the corporate governance and the
accounting conservatism criterions amongst active cement companies in Tehran stock exchange center. Accounting
conservatism index is taken as the dependent variable and the corporate governance indexes are considered to be
the independent variables in this study. The corporate governance indexes used in this study are ownership
concentration, institutional shareholders ownership, independency of the board of directors, and the auditor’s type
which their relationship with the dependent variable is examined based on four different hypotheses. Basu
adjusted model (1997) introduced by Khan and Watts (2007) has been used to measure the accounting
conservatism. To examine the research hypotheses and the relationship of the variables, relevant data of 31 active
cement companies in Tehran stock exchange center in course of 2006-2011 as the statistical population were used
and analyzed as a mixed data analysis using a multi-variable regression. Chav and Hassman tests were used to
estimate the appropriate models of the hypothesis for the mixed data. The results confirmed the first hypothesis
and rejected the second, third and the fourth hypotheses. In other words, the results proved a meaningful positive
relationship between the ownership concentration and the accounting conservatism and no meaningful
relationship between the institutional ownership, the independency of the board of directors and the auditor’s type
and the accounting conservatism.