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- W2993838910 abstract "The purpose of the present study is to investigate the relationship between accounting conservatism (ACO), government ownership (GOW), firm size (SIZE) and financial leverage (LEV) with company losses (LOSS) of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2010 to 2015.The results of multiple linear regression analysis show that there is a significant relationship between accounting conservatism, firm size with company's losses. Also, the results of multiple linear regression analysis show that there is an inverse significant relationship between financial leverage with company's losses Also, the results of multiple linear regression analysis show that there is no significant relationship between government ownership with company's losses. JEL Classification : G31, G38, M41, M48 Keywords : Conservatism, government ownership, firm size, leverage." @default.
- W2993838910 created "2019-12-13" @default.
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- W2993838910 date "2017-01-01" @default.
- W2993838910 modified "2023-09-24" @default.
- W2993838910 title "The Relationship between Accounting Conservatism, Government Ownership, Firm Size and Financial Leverage with Company Losses" @default.
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