Accounting Conservatism and Liquidity Management

This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, accounting conservatism has been measured by Gyvly a...

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Bibliographic Details
Main Authors: hasan zalaghi, morteza bayat
Format: Article
Language:fas
Published: Alzahra University 2015-12-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_626_22e16c24443126cb6ef0f23a2735c08e.pdf