The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms

This study is aimed to examine the relation between auditor tenure period and accounting Conservatism in Tehran stock exchange. Statistical population consists of 49 firms listed in Tehran stock exchange over the period from 2006 to 2010. To measure conservatism, we use the Givoly and Hayn, and Khan...

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Bibliographic Details
Main Authors: Hamidreza Vakilifard, Mehdi Maranjori
Format: Article
Language:fas
Published: Alzahra University 2014-11-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_1891_224e6a0b8f531f134b3ee05c912529f8.pdf