THE IMPACT OF EXTERNAL STRONG AND WEAK SUPERVISION OVER THE TRUST RELATIONSHIP MANAGEMENT AND CONDITIONAL CONSERVATISM

The managers with too much over-trust relationship overestimate thecorporation's future investments returns and output. So it is expected thatthese managers delay the recognition of loss and tend to apply conservativeaccounting procedures. The present research explores the relationshipbetween the over-reliance relationship management with the conditionedconservatism in terms of the external supervision in the corporations listedin the Tehran stock exchange for a period of 2009 -2014. The researchinvolves a sample of 103 corporations which selected through systematicrandom sampling. The khan Watts model used to estimate the conservatism.The statistical methods of this study involve multivariate logistic regressionusing the SPSS software. The finding of the research indicates that there is asignificant relationship between the over-trust relationship management andthe conditioned conservatism in the corporations with a strong externalsupervision compared with those with a poor external supervision.

کلیدواژه ها:

Over- trust management ، Conservatism ، External supervision