ACCOUNTING CONSERVATISM AND DEBT

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BANIMAHD B.

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Journal Paper

Paper Information

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

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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

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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

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