The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange

The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange. In this respect, using a systematic deletion sampling, 74 companies were chosen and studied during the period 2009 to 2013. The method...

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Bibliographic Details
Main Authors: Samin KOHANSAL, Shoeyb ROSTAMI, Zeynab ROSTAMI
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2017-02-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9530.pdf