Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange
One of the most important financial decisions of managers is determining the level of cash holdings. Recent studies find that deviation from the optimal level of cash holdings may reduce the market value of company and its performance. This paper investigates whether accounting conservatism and earn...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2015-09-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_991_874682388add3976a93450eba9fc3f83.pdf |