The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE
Abstract The aim of this research is to investigate the relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE. In this study, Givoley & Hyan (2000) model was used for measuring of the conservatism and Ozkan & Ozkan (2004) and Op...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2013-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_565_d01a716a66bd2bb67b8198854dee1738.pdf |