The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies
In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial leverage has a negative relation with accounting l...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2010-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_20800_bdbcb3f2974ebfdb736e94890d2ac391.pdf |