The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange
The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange. In this respect, using a systematic deletion sampling, 74 companies were chosen and studied during the period 2009 to 2013. The method...
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2017-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9530.pdf
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| _version_ | 1819065069757005824 |
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| author | Samin KOHANSAL Shoeyb ROSTAMI Zeynab ROSTAMI |
| author_facet | Samin KOHANSAL Shoeyb ROSTAMI Zeynab ROSTAMI |
| author_sort | Samin KOHANSAL |
| collection | DOAJ |
| description | The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange. In this respect, using a systematic deletion sampling, 74 companies were chosen and studied during the period 2009 to 2013. The method of testing the research hypotheses was a multivariate regression using estimated generalized least square. The results of the research indicated that conditional and unconditional conservatism are positively and significantly related to the trade credit of the companies; in other words, if a higher level of conservatism is used and types of conservatism grow, more trade credit will accrue to companies. |
| first_indexed | 2024-12-21T15:40:36Z |
| format | Article |
| id | doaj.art-73da39438cab47ac80e6fd6e39a77394 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-21T15:40:36Z |
| publishDate | 2017-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-73da39438cab47ac80e6fd6e39a773942022-12-21T18:58:30ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012017-02-01151459310210.20869/AUDITF/2017/145/939530The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock ExchangeSamin KOHANSAL0Shoeyb ROSTAMI1Zeynab ROSTAMI2 Faculty of Accounting, Kooshyar Higher Education Institute, Rasht, Iran Faculty of Accounting, Kooshyar Higher Education Institute, Rasht, Iran Faculty of Accounting, Raja University, Qazvin, Iran The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange. In this respect, using a systematic deletion sampling, 74 companies were chosen and studied during the period 2009 to 2013. The method of testing the research hypotheses was a multivariate regression using estimated generalized least square. The results of the research indicated that conditional and unconditional conservatism are positively and significantly related to the trade credit of the companies; in other words, if a higher level of conservatism is used and types of conservatism grow, more trade credit will accrue to companies. http://revista.cafr.ro/temp/Article_9530.pdf Trade creditconditional conservatismunconditional conservatismTehran Stock Exchange. |
| spellingShingle | Samin KOHANSAL Shoeyb ROSTAMI Zeynab ROSTAMI The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange Audit Financiar Trade credit conditional conservatism unconditional conservatism Tehran Stock Exchange. |
| title | The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange |
| title_full | The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange |
| title_fullStr | The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange |
| title_full_unstemmed | The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange |
| title_short | The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange |
| title_sort | impact of conditional and unconditional conservatism on trade credit evidence of tehran stock exchange |
| topic | Trade credit conditional conservatism unconditional conservatism Tehran Stock Exchange. |
| url |
http://revista.cafr.ro/temp/Article_9530.pdf
|
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