Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals

Objective: The purpose of this study is to investigate the effect of financial constraint on stock price crash risk with an emphasis on discretionary accruals in listed companies in the Tehran Stock Exchange. Methods: In this regard, 110 companies were selected for the period of 2010-2016. A panel d...

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Bibliographic Details
Main Authors: Heydar Mohammadzade Salteh, Eisa Abyazi
Format: Article
Language:fas
Published: University of Tehran 2018-06-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_67563_374e7c38457ecfce4a39df539e330113.pdf