M.A. Thesis:

Relationship between Product market competition, ownership structure, accounting and conservatism

Preceding research has given a great deal of importance to the notion that competitive pressure shapes managerial decisions. The main purpose of this study was to investigate Relationship between Product market competition, ownership structure, accounting conservatism in Tehran Stock Exchange. The present research is applied in terms of purpose and analytical nature. To collect the data, we used the financial statements of the Tehran Stock Exchange and Rahavard Novin softwer. The statistical population of the research is 120 companies from listed companies in Tehran Stock Exchange between 2011-2018. Data were analyzed by panel data and least squares regression. The findings of this study show that there is a negative significant relationship between Product market competition and accounting conservatism, which is influenced by the percentage of institutional shareholder ownership, and managerial and government ownership do not affect the relationship.

Keywords: Conservatism, product market competition, institutional ownership, state ownership, managerial owner