Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation Approach

Subject Areas : Financial engineering

Mehrdad Abdolkarimi ¹ , Ali Najafi moghadam ² , roya darabi ³

1 - Department of Accounting, Kish International Branch, Islamic Azad University, Kish, Iran
2 - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2020-08-19 Accepted : 2020-10-18 Published : 2021-09-23

Keywords: Intellectual Capital, Conservatism, Performance Criteria, Risk Criteria,

Abstract :

Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation ApproachAbstractConservatism is one of the characteristics of financial reporting that in the form of a limiting principle in the framework of accounting principles and concepts, plays an important role in limiting the optimistic behavior of managers in the position of information producers on the one hand and estimating the minimum income of investors and credit. Providers, on the other hand, are the most important users. The main purpose of this research is to approach structural equations in analyzing the relationship between risk and performance criteria and conservatism with emphasis on the role of intellectual capital. According to the research goal of 138 companies' financial information during the years 1390 to 1397 using structural and software analysis LISREL has tested research hypotheses. Research has shown that there is a significant relationship between risk and conservatism criteria and performance, but the company's intellectual capital cannot play a role in adjusting to the impact of conservatism and performance.Keywords: Conservatism, Performance Criteria, Risk Criteria, Intellectual Capital