Financing and Changes in the Level of Conditional Accounting Conservatism
In this study the effect of financing on the changes of the level of conditional conservatism in financial reporting has been studied. Hence, information of companies listed in Tehran Stock Exchange over the period 2001-2010 is applied. To obtain conditional conservatism, the model of Basu (1997) is...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2013-01-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_25033_31e87073235b32d8335852e02c47c28b.pdf |