ES

European Science Journals: EOJNSS, JAELT, more to come...

European Online Journal of Natural and Social Sciences: Proceedings

The relationship between conditional conservatism and corporate debt ratio among the companies listed in Tehran Stock Exchange

Mahmoud Bani, Abolfazl Bani, Hossein Asadi, Fatemeh Rahimi, Marziyeh PourBagher

Abstract


The current paper is to study the relationship between conditional conservatism in accounting and the debt ratio in listed companies in Tehran Stock Exchange. For this purpose, a hypothesis was designed. The sample in this study was the companies listed within a 4-year period between 2008 and 2011. Regarding the limitations, 152 companies were chosen. In this study, to measure conservatism Ahmad-Dolman Model (2007) was used. Statistical tests used in this study were conducted using SPSS software in accordance with Kolmogorov- Smironov test. The results show that there is a direct relationship between conservatism and debt ratio.


Keywords


Accounting conservatism, Ahmad-Dolman (2007), debt ratio

Full Text: PDF

Refbacks

  • There are currently no refbacks.