The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange
In this study we investigated the relationship between firm size, debt contracts, and conservatism in Tehran Stock Exchange. Conservatism is measured using three proxies based on accruals, based on market, and the relationship between earning and stock returns. By use of ordinary least square regres...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2010-08-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_21032_894dbaf0df7298281793045fb4db5f43.pdf |