Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach

Document Type : Research Paper

Authors

1 Management and Accounting College of Islamic Azad University South Tehran,Tehran,Iran

2 Associate Prof., Department of Accounting, Islamic Azad University, South Tehran Branch,Tehran, Iran

Abstract

Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to changes in volume of activity, and changes in volume of activity do not have a significant effect on cost changes. In the sense that changes in the level of activity to a certain extent, costs also increase or decrease to a certain extent. In this research, using 150 of information between 2011 and 2016 and structural analysis method, this research is applied in terms of descriptive correlational research and, in terms of study type desk - Field research, using historic information we analyze the cost of adhesion in the capital market of Iran. The results of this study show that between the characteristics of the management system and the cost of adhesion and between the cost of stickiness and future conservatism of the company there is a significant relationship, but there is no significant relationship between earnings management and earnings quality with cost stickiness.

Keywords

Main Subjects

References

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Empirical Research in Accounting
Volume 9, Issue 3 - Serial Number 33
December 2019
Pages 199-219

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History

  • Receive Date: 09 March 2018
  • Revise Date: 08 July 2018
  • Accept Date: 09 July 2018

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