نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، اﯾﺮان
2 دانشیار، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، اﯾﺮان
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
High-reputation firms often adopt conservative accounting practices as a strategic mechanism to maintain stakeholder trust and mitigate financial risks. By doing so, they not only manage risks associated with their reputation but also create an insurance-like buffer that helps preserve and potentially enhance the firm's value, especially in times of uncertainty. This study focuses on exploring the mediating role of accounting conservatism in the relationship between corporate reputation and firm value, over the period 2013-2022. The research is applied in nature and employs a quasi-experimental design, relying on archival data collected from financial statements and market indicators. To test the hypotheses, a panel data model with fixed effects was used. The results of the study confirmed a strong, positive relationship between corporate reputation and firm value. Moreover, the analysis revealed that firms with higher reputations tend to exhibit greater accounting conservatism, which in turn mediates the impact of reputation on firm value. These findings highlight the crucial role of accounting conservatism in not only safeguarding but also reinforcing the value-creating potential of corporate reputation.
کلیدواژهها [English]