The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism
Conservatism is an important feature in high-quality financial reporting and most companies use conservatism to achieve quality of these reports. In this study, the impact of capital structure, ownership structure and firm size of companies on conservatism using data 50 companies listed in Tehran St...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2012-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_28794_d32733c145aa85d26842655fc7d02971.pdf |