Title of article
Conditional Conservatism and Level of Bankruptcy
Author/Authors
Moridipour، Hamid نويسنده , , Mousavi، Zahra نويسنده Department of Accounting, Andimeshk Branch, Islamic Azad University, Andimeshk, Iran , , darash، Fereshte نويسنده Department of Accounting ,Andimeshk Branch , Islamic Azad University , Andimeshk , Iran. ,
Issue Information
فصلنامه با شماره پیاپی سال 2014
Pages
7
From page
79
To page
85
Abstract
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.
Journal title
Euro-Asian Journal of Economics and Finance
Serial Year
2014
Journal title
Euro-Asian Journal of Economics and Finance
Record number
2050010
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