The Impact of Ownership Structure on Accounting Conservatism: Evidence from Companies Listed on the Iraq Stock Exchange

Abstract

The effect of ownership structure on accounting conservatism is examined in a study of companies that are listed on the Iraqi Stock Exchange (ISX). The shares of each dimension were divided by the total number of shares to identify ownership of the structure's dimensions, and a scale (Givoly & Hayn, 2000) was used to estimate the accounting conservatism. Information asymmetry was measured using high/low margins. Data from 2015 to 2019 is taken from the yearly financial statements and trading bulletins. The current study's statistical analysis revealed a statistically significant relationship between ownership structure and accounting conservatism.