The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange
The purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance. One of the components of the reliability of information is Conservatism principle. Therefore, the purpose of this study is to invest...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2015-12-01
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| Series: | راهبرد مدیریت مالی |
| Subjects: | |
| Online Access: | http://jfm.alzahra.ac.ir/article_2346_d4fd51054ff5355dd390e7fd13fa445a.pdf |
| _version_ | 1818251661784645632 |
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| author | kazem ebrahimi mansor ahmadi moghadam |
| author_facet | kazem ebrahimi mansor ahmadi moghadam |
| author_sort | kazem ebrahimi |
| collection | DOAJ |
| description | The purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance. One of the components of the reliability of information is Conservatism principle. Therefore, the purpose of this study is to investigate the relationship between conditional and unconditional conservatism with financing constraints in companies accepted in Tehran Stock Exchange. To examine this matter, 107 companies listed in Tehran Stock Exchange during the period 2010 to 2014 were selected. In this study, multivariate regression model and data panel were used. The results show that there is a significant and positive relationship between restrictions on financing and conditional conservatism. A significant positive correlation was, also, observed between conservatism and unconditional and financing constraints. |
| first_indexed | 2024-12-12T16:11:50Z |
| format | Article |
| id | doaj.art-defbc0624fc1443ab97791721de38475 |
| institution | Directory Open Access Journal |
| issn | 2345-3214 2538-1962 |
| language | fas |
| last_indexed | 2024-12-12T16:11:50Z |
| publishDate | 2015-12-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | راهبرد مدیریت مالی |
| spelling | doaj.art-defbc0624fc1443ab97791721de384752022-12-22T00:19:10ZfasAlzahra Universityراهبرد مدیریت مالی2345-32142538-19622015-12-0134738810.22051/jfm.2016.23462346The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchangekazem ebrahimi0mansor ahmadi moghadam1semnan universitysemnan universityThe purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance. One of the components of the reliability of information is Conservatism principle. Therefore, the purpose of this study is to investigate the relationship between conditional and unconditional conservatism with financing constraints in companies accepted in Tehran Stock Exchange. To examine this matter, 107 companies listed in Tehran Stock Exchange during the period 2010 to 2014 were selected. In this study, multivariate regression model and data panel were used. The results show that there is a significant and positive relationship between restrictions on financing and conditional conservatism. A significant positive correlation was, also, observed between conservatism and unconditional and financing constraints.http://jfm.alzahra.ac.ir/article_2346_d4fd51054ff5355dd390e7fd13fa445a.pdfFinancing Constraintsconditional conservatism and unconditional conservatism |
| spellingShingle | kazem ebrahimi mansor ahmadi moghadam The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange راهبرد مدیریت مالی Financing Constraints conditional conservatism and unconditional conservatism |
| title | The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange |
| title_full | The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange |
| title_fullStr | The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange |
| title_full_unstemmed | The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange |
| title_short | The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange |
| title_sort | relationship between financing constraints and conditional and unconditional conservatism of listed companies in tehran stock exchange |
| topic | Financing Constraints conditional conservatism and unconditional conservatism |
| url | http://jfm.alzahra.ac.ir/article_2346_d4fd51054ff5355dd390e7fd13fa445a.pdf |
| work_keys_str_mv | AT kazemebrahimi therelationshipbetweenfinancingconstraintsandconditionalandunconditionalconservatismoflistedcompaniesintehranstockexchange AT mansorahmadimoghadam therelationshipbetweenfinancingconstraintsandconditionalandunconditionalconservatismoflistedcompaniesintehranstockexchange AT kazemebrahimi relationshipbetweenfinancingconstraintsandconditionalandunconditionalconservatismoflistedcompaniesintehranstockexchange AT mansorahmadimoghadam relationshipbetweenfinancingconstraintsandconditionalandunconditionalconservatismoflistedcompaniesintehranstockexchange |