Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism
In this study, the relationship between factors including debt ratio, size and capital cost of firm with conditional and unconditional conservatism in the Tehran Stock Exchange is investigated. The model of Ahmed and Duellman (2007) and the model of Givoly and Hayn (2000) were used to measure the co...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
Shahid Bahonar University of Kerman
2014-05-01
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Series: | مجله دانش حسابداری |
Subjects: | |
Online Access: | https://jak.uk.ac.ir/article_660_5abbdb267e62292beb9ca930a2716876.pdf |