Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   SPRING 2010 , Volume 17 , Number 59; Page(s) 97 To 112.
 
Paper: 

THE RELATIONSHIP BETWEEN DEBT CONTRACTS, FIRM SIZE, AND CONSERVATISM AMONG LISTED FIRMS IN TEHRAN STOCK EXCHANGE

 
Author(s):  MEHRANI K., VAFI SANI J., HALLAJ M.
 
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Abstract: 

In this study we investigated the relationship between firm size, debt contracts, and conservatism in Tehran Stock Exchange. Conservatism is measured using three proxies based on accruals, based on market, and the relationship between earning and stock returns. By use of ordinary least square regression method, 85 listed firms in Tehran security exchange during years 1382-85 have been examined. The findings revealed that, using accrual and market based measures, there was a significant positive relationship between debt ratio and conservatism. Also, a negative relationship between firm size and conservatism exists only when using market based measure; therefore, based on our results, the conclusion that there is a significant negative relationship between firm size and conservatism cannot be generally drawn.

 
Keyword(s): CONSERVATISM, TEHRAN SECURITY EXCHANGE, DEBT CONTRACTS, FIRM SIZE
 
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