The Effect of Conditional Conservatism on Cost of Equity Capital
This study investigates the relationship between conditional conservatism and the cost of equity capital. In this study conditional conservatism rate is measured based on Callen et al (2009) at firm-year level and the three Fama and French (1993) factor model is used to investigate the impact of con...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2011-09-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_12_71b71b78176bcaf0830d558a98aceda7.pdf |