文章基本信息

标题：Conditional Conservatism and Level of Bankruptcy
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作者：Hamid Moridipour, Zahra Mousavi, Fereshte Darash
期刊名称：Euro-Asian Journal of Economics and Finance
印刷版ISSN：2310-0184
电子版ISSN：2310-4929
出版年度：2014
期号：152
页码：79-85
出版社：Academy of Business & Scientific Research
摘要：The aim of the present study is to examine the relationship between conditional conservatism and level of bankruptcy in companies listed on the Tehran Stock Exchange. For this purpose, data of 80 companies were examined during a four-year period from 2007 to 2010. The model of Khan and Watts (2010) was used to assess post-event or conditional conservatism. Regression analysis based on combined data was used to test hypotheses. The verge of bankruptcy has been extracted using the Altman Model. The analysis of variables showed a significant negative relationship between conservatism and bankruptcy risk in companies listed on the Tehran Stock Exchange.