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