The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism

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TARIVERDI YADOLLAH; Emadian Neda

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 119-145

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Information Journal Paper

Title

The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism

Author(s)

TARIVERDI YADOLLAH | Emadian Neda | Issue Writer Certificate

Keywords

Cash Flow Asymmetric SensitivityQ1

Financing ConstraintsQ1

Conditional ConservatismQ2

Abstract

This study reviewed the impact of Cash Flow Asymmetric Sensitivity on relationship between Financing Constraints and Conditional Conservatism in listed firms of Tehran Stock Exchange (TSE). In this study, 138 firms of Tehran Stock Exchange were evaluated. To test the hypothesis, themultiple linear regression modelswere used. The findings show that Financing Constraints have a positive& meaningful impact onConditional Conservatism. AlsoCash Flow Asymmetric Sensitivitydoesn't have positive &meaningful impact on Conditional Conservatism. In addition, Cash Flow Asymmetric Sensitivity does not have a positive & meaningful impact on relationship between Financing Constraints and Conditional Conservatism.

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APA: Copy

TARIVERDI, YADOLLAH, & Emadian, Neda. (2021). The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 119-145. SID. https://sid.ir/paper/400364/en

Vancouver: Copy

TARIVERDI YADOLLAH, Emadian Neda. The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):119-145. Available from: https://sid.ir/paper/400364/en

IEEE: Copy

YADOLLAH TARIVERDI, and Neda Emadian, “The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 119–145, 2021, [Online]. Available: https://sid.ir/paper/400364/en

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