Business strategy, accounting conservatism under ambiguity, and corporate governance

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Corporate governance directly promotes aggressive business strategies and inversely relates to defensive strategies, while business strategy shows no significant relationship with accounting conservatism under ambiguity. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

Hadi Hasanpour; Mahmood Samadi Larghani; Mohammad Reza Pourali

doi:10.71608/faar.2026.1213808

August 5, 2025پژوهش های حسابداری مالی و حسابرسی#R##N#the financial Accounting and Auditing ResearchesOpen Access

Business strategy, accounting conservatism under ambiguity, and corporate governance

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Key Points

The aim is to explore how different business strategies impact accounting conservatism and corporate governance in companies listed on Tehran's stock exchange.
Targeted sampling method applied to select 93 companies listed on Tehran Stock Exchange from 2014 to 2023.
Statistical analysis performed to evaluate relationships between business strategies and accounting conservatism.
No significant relationship found between business strategy and accounting conservatism under ambiguity for listed companies.
Corporate governance positively influences aggressive business strategies and negatively affects defensive strategies.

Implication

Investigates the link between business strategy, accounting conservatism, and corporate governance in a volatile market.

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Cite This Study

Hasanpour et al. (2025) studied this question.

synapsesocial.com/papers/6a22692e763171746d547cd9 https://doi.org/10.71608/faar.2026.1213808

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Business strategy, accounting conservatism under ambiguity, and corporate governance

Key Points

Implication

Abstract

Discussion

Cite This Study

Business strategy, accounting conservatism under ambiguity, and corporate governance

Key Points

Implication

Abstract

Discussion

Cite This Study

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