The effect of government ownership, ownership structure and board structure on the relationship between social responsibility and accounting conservatism in listed companies

Corporate social responsibility as an effective factor in the competition of companies has positive effects for the stakeholders of the companies includingcustomers, shareholders, government and legislative institutions. The purpose of this research is to investigate the effect of government ownership, ownershipstructure and board structure on the relationship between social responsibility and accounting conservatism. From the point of view of the implementation process,the current research method is of descriptive quantitative type and based on the objective, it is descriptive research type. The research methodology is post-eventtype (through the use of ۸۹۳۱ examined - from past data) and after applying the sampling limits, ۱۸ companies during the years ۲۰۱۱ have been used to test theresearch hypotheses by regression. Data analysis Statistics have been done using Eviews ۹ software. The findings indicate that the first hypothesis of the research:the relationship between company financing and growth opportunities was tested. The result of the test indicates that in the first hypothesis Research: Therelationship between social responsibility and accounting conservatism was tested. The result of the test indicates that the relationship between socialresponsibility and accounting conservatism is confirmed and as a result the research hypothesis is accepted. In the second hypothesis of the research: theimpact Government ownership was tested on the relationship between social responsibility and accounting conservatism. The result of the test indicates thatthe effect of government ownership on the relationship between social responsibility and accounting conservatism is confirmed and as a result, theresearch hypothesis is accepted. The third research hypothesis: The effect of ownership structure (corporate ownership, independence of the board ofdirectors) on the relationship between social responsibility and accounting conservatism was tested. The result of the test indicates that the effect of theownership structure (corporate ownership, independence of the board of directors) on the relationship between social responsibility and accountingconservatism is confirmed, and as a result, the hypothesis of the research is accepted. In the fourth hypothesis of the research: the effect of the structure of the board of directors (the size of the board of directors, the duality of the CEO) was tested on the relationship between social responsibility and accounting conservatism. The result of the test indicates that the effect of the structure of the board of directors (the size of the board of directors, the duality of the CEO) on the relationship between social responsibility and Accounting conservatism is confirmed and as a result the research hypothesis is accepted.

کلیدواژه ها:

state ownership ، ownership structure ، board structure ، social responsibility ، conservatism