The Impact of Short-Term Debt Maturity and Institutional Ownership on Accounting Conservatism
Keywords:
Short-Term Debt Maturity, Institutional Ownership, accounting conservatismAbstract
The present study investigates the impact of short-term debt maturity and institutional ownership on accounting conservatism. To achieve this objective, data from 100 companies listed on the Tehran Stock Exchange were collected for a ten-year period, from the beginning of 2010 to the end of 2019. The research variables were calculated, and the required statistical analyses were performed. The study employs a descriptive-correlational research design and an empirical, ex post facto approach. To test the research hypotheses, multiple linear regression based on pooled data was utilized, and the hypotheses were examined through statistical and econometric methods. The findings indicate that short-term debt maturity has a positive and significant effect on accounting conservatism. However, short-term debt maturity does not have a significant effect on accounting conservatism in financially distressed firms. The results further reveal that institutional ownership has a positive and significant effect on accounting conservatism, while institutional ownership has a negative and significant effect on short-term debt maturity.
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Copyright (c) 2025 Neda Mostafanejad; Ali Ghasemi (Author)
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