ACCOUNTING CONSERVATISM AND DEBT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BANIMAHD B.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Management Future Research Year:2011 | Volume:22 | Issue:88 Page(s): 107-120

Download Full-Text

Persian Verion

View:

2,248

Download:

Cites:

Information Journal Paper

Title

ACCOUNTING CONSERVATISM AND DEBT

Author(s)

BANIMAHD B. | Issue Writer Certificate

Keywords

DEBTQ1

ACCOUNTING CONSERVATISMQ2

RETURN ON ASSETQ2

GOVERNMENTAL OWNERSHIPQ2

FIRM SIZEQ2

Abstract

This paper examines the determinants of DEBT. Using panel data, the study investigates the effect of ACCOUNTING CONSERVATISM on DEBT. The results of the study indicate that DEBT is positively correlated with ACCOUNTING CONSERVATISM and negatively with RETURN ON ASSET (ROA). GOVERNMENTAL OWNERSHIP is a major factor in determining firm DEBT and has stronger a relationship with DEBT than with other factors. When the government’s share of firm capital increases, then DEBT also increases. FIRM SIZE has also a down positive relationship with DEBT. An increase in asset turnover leads to increase DEBT.

Cites

INVESTIGATING OF ASYMMETRIC TIMELINES OF EARNING DUE TO CONSERVATISM AND COST STICKINESS

References

No record.

Cite

APA: Copy

BANIMAHD, B.. (2011). ACCOUNTING CONSERVATISM AND DEBT. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), 22(88), 107-120. SID. https://sid.ir/paper/204182/en

Vancouver: Copy

BANIMAHD B.. ACCOUNTING CONSERVATISM AND DEBT. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH)[Internet]. 2011;22(88):107-120. Available from: https://sid.ir/paper/204182/en

IEEE: Copy

B. BANIMAHD, “ACCOUNTING CONSERVATISM AND DEBT,” JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), vol. 22, no. 88, pp. 107–120, 2011, [Online]. Available: https://sid.ir/paper/204182/en

Related Journal Papers