Study of the relationship between monetary policy, accounting conservatism and corporate trade credit
DOI:
https://doi.org/10.24200/jmas.vol2iss04pp25-31Abstract
This study investigated the relationship between trade credit and monetary policy and conservatism. The population consisted of 74 corporates listed on Tehran Stock Exchange from 2009 to 2015. Methodology: Dependent variable was traded credit. Given data was gathered and categorized in Excel file as a data reference. Also, the hypothesis was tested using multivariate regression models based on integrated data techniques through econometrics Eviews software. Results: Results suggested that high conservatism corporates had more trade credit and there was a positive significant relationship between conservatism level and trade credit. Conclusion: Also, there was a positive significant relationship between tight monetary policy and trade credit.References
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