M.A. Thesis:

Corporate governance, corporate social responsibility and accounting conservatism

Abstract: Corporate governance includes laws, regulations, processes, cultures and systems that achieve the goals of accountability, transparency, justice, and respect for stakeholders' rights. Therefore, the purpose of this study is to determine the impact of board members as a representative of corporate governance on accounting conservatism, and also to assess the role of the board of directors considering the modal shift effect of social responsibility in protecting the interests of the stakeholders. The conservative way is accounting. Accordingly, accounting conservatism is used as a dependent variable, which is used to measure it from the conditional conservatism Giwieli and Hayen (2000), as well as the independent variable of corporate governance. In this study, three criteria of the staff The board included the size of the board of directors, the independence of the board of directors and the dichotomy of the CEO's mandate. This research was conducted for a 7-year period from 2010 to 1395 and in 119 companies admitted to Tehran Stock Exchange. Sample data of the studied companies were analyzed by analyzing and analyzing the Excel data by using Excel software. The results of the research showed that between all three characteristics of the staff The main subject of this study is the size of the board of directors, the independence of the board of directors and the dichotomy of the CEO's duties with accounting conservatism and there is a significant and significant relationship between social responsibility and social responsibility. The relationship between the variables under study in this research has resulted in the social responsibility of most companies Modifies the board's and conservative accounting features. Keywords : Conservative accounting, Board size, Board independence, CEO duality, Corporate governance, Social responsibility

Keywords: Conservative accounting, Board size, Board independence, CEO duality, Corporate governance, Social r