Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model

Firm size generally has been used as a control variable in positive accounting and finance researches. Firm size can be measured by several indicators such as book value of assets, market value of company (or sum of share and total liabilities values), value of sales and number of employees. In this...

Full description

Bibliographic Details
Main Authors: Zeinab Nourbakhsh Hosseini, Mohammad Javad Saei, Mohammad Reza Abbaszadeh
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2016-09-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_1447_69b3fee37df966fa25809310934c6263.pdf