Since 2014
Conditional Conservatism and Level of Bankruptcy
Euro-Asian Journal of Economics and Finance
View Archive Info| Field | Value | |
| Title |
Conditional Conservatism and Level of Bankruptcy
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| Creator |
Moridipour, Hamid
Mousavi, Zahra Darash, Fereshte |
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| Subject |
Conditional Conservatism, level of Bankruptcy, Stock Exchange, Combined Data, Altman Model
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| Description |
The aim of the present study is to examine the relationship between conditional conservatism and level of bankruptcy in companies listed on the Tehran Stock Exchange. For this purpose, data of 80 companies were examined during a four-year period from 2007 to 2010. The model of Khan and Watts (2010) was used to assess post-event or conditional conservatism. Regression analysis based on combined data was used to test hypotheses. The verge of bankruptcy has been extracted using the Altman Model. The analysis of variables showed a significant negative relationship between conservatism and bankruptcy risk in companies listed on the Tehran Stock Exchange.
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| Publisher |
Academy of Business & Scientific Research
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| Contributor |
The islamic azad university٫ andimeshk branch have financed budget of this research.
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| Date |
2014-01-02
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://absronline.org/journals/index.php/eajef/article/view/127
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| Source |
Euro-Asian Journal of Economics and Finance; Vol 2 No 1 (2014): January; 79-85
2310-4929 2310-0184 |
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| Language |
eng
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| Relation |
http://absronline.org/journals/index.php/eajef/article/view/127/148
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| Rights |
Copyright (c) 2014 Euro-Asian Journal of Economics and Finance
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