The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange

Samin Kohansal, Shoeyb Rostami () and Zeynab Rostami
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Samin Kohansal: Faculty of Accounting, Kooshyar Higher Education Institute, Rasht, Iran
Shoeyb Rostami: Faculty of Accounting, Kooshyar Higher Education Institute, Rasht, Iran
Zeynab Rostami: Faculty of Accounting, Raja University, Qazvin, Iran

The Audit Financiar journal, 2017, vol. 15, issue 145, 93

Abstract: The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange. In this respect, using a systematic deletion sampling, 74 companies were chosen and studied during the period 2009 to 2013. The method of testing the research hypotheses was a multivariate regression using estimated generalized least square. The results of the research indicated that conditional and unconditional conservatism are positively and significantly related to the trade credit of the companies; in other words, if a higher level of conservatism is used and types of conservatism grow, more trade credit will accrue to companies.

Keywords: Trade credit; conditional conservatism; unconditional conservatism; Tehran Stock Exchange. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:15:y:2017:i:145:p:93

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