The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange.
The present study seeks to trace the effect of accounting conservatism on the debt capacity of companies listed on the Tehran Stock Exchange. One of the constant concerns of corporate financial managers is the issue of financing. In order to achieve this goal, the information of 79 companies from companies listed on the Tehran Stock Exchange, which was selected with the help of a systematic elimination model and during the five-year period (2015-2016), data were collected for these companies and the research model Appropriate statistical methods were tested. The Giuli and Hein model (2000) was used to measure conservatism and the previous model by Frank Goyal (2009) was used to assess debt capacity. The results of the research hypothesis test showed that more conservative companies have higher debt capacity and conservatism has a significant positive effect on debt capacity.
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