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...

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Bibliographic Details
Main Authors: Kaveh Mehrani, Jalal Vafi Sani, Mohammad Hallaj
Format: Article
Language:fas
Published: University of Tehran 2010-08-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_21032_894dbaf0df7298281793045fb4db5f43.pdf