THE RELATIONSHIP BETWEEN DEBT CONTRACTS, FIRM SIZE, AND CONSERVATISM AMONG LISTED FIRMS IN TEHRAN STOCK EXCHANGE

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MEHRANI K.; VAFI SANI J.; HALLAJ M.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:17 | Issue:59 Page(s): 97-112

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Title

THE RELATIONSHIP BETWEEN DEBT CONTRACTS, FIRM SIZE, AND CONSERVATISM AMONG LISTED FIRMS IN TEHRAN STOCK EXCHANGE

Author(s)

MEHRANI K. | VAFI SANI J. | HALLAJ M. | Issue Writer Certificate

Keywords

CONSERVATISMQ2

TEHRAN SECURITY EXCHANGEQ2

DEBT CONTRACTSQ4

FIRM SIZEQ2

Abstract

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 regression method, 85 listed firms in TEHRAN SECURITY EXCHANGE during years 1382-85 have been examined. The findings revealed that, using accrual and market based measures, there was a significant positive relationship between debt ratio and CONSERVATISM. Also, a negative relationship between FIRM SIZE and CONSERVATISM exists only when using market based measure; therefore, based on our results, the conclusion that there is a significant negative relationship between FIRM SIZE and CONSERVATISM cannot be generally drawn.

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APA: Copy

MEHRANI, K., VAFI SANI, J., & HALLAJ, M.. (2010). THE RELATIONSHIP BETWEEN DEBT CONTRACTS, FIRM SIZE, AND CONSERVATISM AMONG LISTED FIRMS IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 17(59), 97-112. SID. https://sid.ir/paper/8303/en

Vancouver: Copy

MEHRANI K., VAFI SANI J., HALLAJ M.. THE RELATIONSHIP BETWEEN DEBT CONTRACTS, FIRM SIZE, AND CONSERVATISM AMONG LISTED FIRMS IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;17(59):97-112. Available from: https://sid.ir/paper/8303/en

IEEE: Copy

K. MEHRANI, J. VAFI SANI, and M. HALLAJ, “THE RELATIONSHIP BETWEEN DEBT CONTRACTS, FIRM SIZE, AND CONSERVATISM AMONG LISTED FIRMS IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 17, no. 59, pp. 97–112, 2010, [Online]. Available: https://sid.ir/paper/8303/en

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