Acounting Conservatism and the Value of Cash Holdings

The main purpose of this study is to investigate the effect of accounting conservatism on the value of cash holdings in firms listed in Tehran Stock Exchange. The statistical sample of the study includes 94 the firms listed in Tehran Stock Exchange (TSE) over the period from 2006 to 2012.We use Pool...

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Bibliographic Details
Main Authors: Mehdi Meshki, Samaneh Elahi Rodposhti
Format: Article
Language:fas
Published: Alzahra University 2014-11-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_1882_5bcd05597d8b9b981806aaa6f65dc5a5.pdf