The Impact of Short-term Sales Restrictions on Conservative Financial Reports of Firms Listed in Tehran Stock Exchange
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
In recent years, the issue of reported profit quality has attracted the attention of many researchers. One of the aspects of quality is conservative profit. This means that the more profit conservative, the higher quality (of it). In this paper, the impact of short-term sales restrictions on conservative financial reports has been examined. According to the literature of the present study, a Regression Model has been used to investigate this relationship. Based on the financial information of 510 companies listed in Tehran Stock Exchange during 2011-2015, we conclude that the short term sales restrictions do not have effect on conservative financial reports.
Keywords:
Language:
Persian
Published:
Journal Of Economics and Business Research, Volume:8 Issue: 17, 2018
Pages:
41 to 50
https://magiran.com/p2043746
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