the purpose of this paper is a study on the effect of cash flows on the gap between actual and optimal financial leverage ratio companies listed in tehran stock exchange. in this regard, we try to help with advanced econometric techniques such as partial adjustment model on panel data and generalized method of moments to achieve a reasonable estimate of the impacts.in this paper, were analyzed ...

Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...

Corporate social responsibility is a company's obligation to conduct business operations, not harm the environment. Companies carry out CSR activities show their commitment operating ethically, violating law, and contributing society. Research on in companies still being debated offers various findings, so it attractive for more depth analysis. This study aims analyze effect of profitability, l...