A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange

this study investigates the relationship between some indicators of political expenses and conservatism in Iranian companies. political hypothesis states that the companies that are in the limelight incure more expenses than the others and are more willing to disclose lower earnings and apply conser...

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Bibliographic Details
Main Authors: Ali Ebrahimi Kordlar, Alireza Shahriari
Format: Article
Language:fas
Published: University of Tehran 2009-09-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_20396_171234a7e03693acb0f28d0d9676ff86.pdf