The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange

Document Type : Original Article

Authors

1 بAssistant Professor of Accounting, University of Mazandaran, Babolsar, Iran

2 Master of Accounting, University of Mazandaran, Babolsar, Iran

Abstract

Monetary policy is part of the economic policies of the country that, through its national monetary authorities working on a framework to coordinate, with other economic policies, the money supply is controlled so that, in accordance with the objectives of the present study the effect of monetary policy on the relationship between accounting conservatism and commercial credit during the years 1387 to 1393 is concerned. For this purpose, a sample of 70 companies listed on the Tehran Stock Exchange and variable monetary policy for the time series data is used. In this study, using panel data regression in the software Eviews 9 was used. The results of data analysis and hypothesis testing shows that the relationship between accounting conservatism and there is a significant trade credit. In addition, the findings suggest that monetary policy will weaken the impact of accounting conservatism on trade credit.
 
 

Keywords

References

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History

  • Receive Date: 17 June 2016
  • Revise Date: 14 November 2016
  • Accept Date: 05 December 2016

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