The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism

Social conservatism is the tendency of individuals to maintain traditional values, which can be related to behavioral issues in accounting. Accounting conservatism can act as a response to uncertainty by quickly identifying costs and liabilities and delaying the recognition of income and assets until uncertainty is resolved before the company can make a legal claim for profit. Reach a high degree of approval. The purpose of this study is to investigate the relationship between managers' social conservatism and firm performance by considering the mediating role of accounting conservatism. The present research is applied in terms of purpose and descriptive-survey research in terms of methodology. In order to collect data, three questionnaires of social conservatism of managers, accounting conservatism and company performance have been used. The statistical sample of the research consists of 384 experts, heads of accounting and financial managers working in companies listed on the Tehran Stock Exchange in the fall of 1400, which was analyzed based on the Kolmogorov–Smirnov and TITEC tests. . The results show that managers' social conservatism has a significant effect on accounting conservatism and has been obtained for a positive effect. Also, social conservatism of managers and accounting conservatism have a significant effect on company performance. Bootstrapping mediation shows that accounting conservatism has a significant effect on the relationship between managers' social conservatism and company performance.