The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies

In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial leverage has a negative relation with accounting l...

ver descrição completa

Detalhes bibliográficos

Principais autores:	Bahman Bani Mahd, Tahmineh Baghbani
Formato:	Artigo
Idioma:	Persa
Publicado em:	University of Tehran 2010-02-01
coleção:	بررسی‌های حسابداری و حسابرسی
Assuntos:	accounting losses firm size and financial leverage governmental ownership loss firms Accounting Conservatism
Acesso em linha:	https://acctgrev.ut.ac.ir/article_20800_bdbcb3f2974ebfdb736e94890d2ac391.pdf
Tags:	Adicionar Tag Sem tags, seja o primeiro a adicionar uma tag!