Open AccessStudy of the relationship between monetary policy, accounting conservatism and corporate trade credit
Author(s) -
Mahdieh Hoseinpour Shahriary
Publication year - 2019
Publication title -
journal of management and accounting studies
Language(s) - English
Resource type - Journals
ISSN - 2693-8448
DOI - 10.24200/jmas.vol2iss04pp25-31
Subject(s) - conservatism , economics , monetary policy , stock exchange , multivariate statistics , panel data , econometrics , monetary economics , statistics , finance , mathematics , political science , law , politics
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.