CONSERVATIVE EFFECT ON INCOME MANAGEMENT AND CAPITAL STRUCTURE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE
DOI:
https://doi.org/10.32461/2226-3209.1.2018.177662Abstract
Abstract. In this research, the conservative effect on income management and capital structure of listed companies in Tehran Stock Exchange has been studied. The statistical population consists of all companies registered in Tehran Stock Exchange during the period of 1384-1394. The research method is descriptive-survey and correlation type. The sample size is 120 companies based on the Cochran formula. Required data was extracted from the software. The data panel was used to analyze the data. Chow model, Hausman and combined regression were used. The results of the test, including 51 companies listed on the Tehran Stock Exchange during the years 2005 to 1394, showed that the .profits and capital structure of the companies listed on the Tehran Stock Exchange had a positive effect
Keyword: Conservatism, Profit, Capital, Tehran Stock Exchange, Cochran formula.
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