This study is carried out with the aim of investigation the relationship between accounting conservatism and liquidity management of listed companies in Tehran Stock Exchange (TSE). For this purpose, 99 listed companies, as the sample, for the period of 1384-1389 (2005-2010) are studied using Panel Data analysis based on multivariate regression models. The sample is divided into two distinct groups of companies in accordance with their financial flexibility and the models are estimated separately to each group. The results assert the meaningful negative relationship between accounting conservatism and liquidity indicators, which are appeared to be stronger in the companies with higher financial flexibility.
Mahdavi, S., & Panaheian, S. (2012). Study of accounting conservatism effects on liquidity management of listed companies in Tehran Stock Exchange. Accounting and Auditing Studies, 1(4), 58-73. doi: 10.22034/iaas.2012.105398
MLA
Soheila Mahdavi; Sara Panaheian. "Study of accounting conservatism effects on liquidity management of listed companies in Tehran Stock Exchange". Accounting and Auditing Studies, 1, 4, 2012, 58-73. doi: 10.22034/iaas.2012.105398
HARVARD
Mahdavi, S., Panaheian, S. (2012). 'Study of accounting conservatism effects on liquidity management of listed companies in Tehran Stock Exchange', Accounting and Auditing Studies, 1(4), pp. 58-73. doi: 10.22034/iaas.2012.105398
VANCOUVER
Mahdavi, S., Panaheian, S. Study of accounting conservatism effects on liquidity management of listed companies in Tehran Stock Exchange. Accounting and Auditing Studies, 2012; 1(4): 58-73. doi: 10.22034/iaas.2012.105398
)