The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price

The purpose of this research is to determine the effect of unconditional conservatism, institutional ownership and size of institute auditor on stock price. For measure unconditional conservatism we use the Beaver and Ryan model (2000). In this study we use a sample of 101 firms listed in Tehran Stock Exchange during the period 2010 to 2014. The results of multiple regression model and panel data with fixed effects, showed that in 95% confidence, unconditional conservatism has significant negative effect on the stock price and institutional ownership has a significant positive effect on stock prices, but no significant correlation between the size of audit and stock prices.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-10-29
DOI
https://doi.org/10.5281/zenodo.17471249
Primary Topic
Corporate Social Responsibility Disclosure
Type
article
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article

The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price

Zenodo (CERN European Organization for Nuclear Research)
Corporate Social Responsibility Disclosure
article

The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price

article en

Abstract

The purpose of this research is to determine the effect of unconditional conservatism, institutional ownership and size of institute auditor on stock price. For measure unconditional conservatism we use the Beaver and Ryan model (2000). In this study we use a sample of 101 firms listed in Tehran Stock Exchange during the period 2010 to 2014. The results of multiple regression model and panel data with fixed effects, showed that in 95% confidence, unconditional conservatism has significant negative effect on the stock price and institutional ownership has a significant positive effect on stock prices, but no significant correlation between the size of audit and stock prices.

Zenodo (CERN European Organization for Nuclear Research)
University of Mazandaran (IR), Semnan University (IR)
Partnerships for the goals
Openalex Percentile: Top 36%
Corporate Social Responsibility Disclosure
DOIOpen Access PDFOpenAlex
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The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS