{"id":"https://openalex.org/W1918845690","doi":null,"title":"Conservatism and Leverage: Evidence on Efficient Contracting View in Private Banks Listed in Tehran Stock Exchange","display_name":"Conservatism and Leverage: Evidence on Efficient Contracting View in Private Banks Listed in Tehran Stock Exchange","publication_year":2014,"publication_date":"2014-06-03","ids":{"openalex":"https://openalex.org/W1918845690","mag":"1918845690"},"language":"en","primary_location":{"id":"mag:1918845690","doi":null,"is_oa":false,"landing_page_url":"http://www.absronline.org/journals/index.php/masr/article/view/249","pdf_url":null,"source":{"id":"https://openalex.org/S2765015855","display_name":"Management and administrative sciences review","issn_l":"2308-1368","issn":["2308-1368"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management and administrative sciences review","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Mohammad Hassani","orcid":"https://orcid.org/0000-0002-0723-6222","observed_orcids":["https://orcid.org/0000-0002-0723-6222"]},"institutions":[{"id":"https://openalex.org/I183067279","display_name":"Islamic Azad University North Tehran Branch","ror":"https://ror.org/00sb1nr29","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I183067279"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mohammad Hassani","raw_affiliation_strings":["Islamic Azad University, North Tehran Branch"],"raw_orcid":"https://orcid.org/0000-0002-0723-6222","affiliations":[{"raw_affiliation_string":"Islamic Azad University, North Tehran Branch","institution_ids":["https://openalex.org/I183067279"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057127209","display_name":"Arian Rahmani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Arian Rahmani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"3","issue":"4","first_page":"679","last_page":"694"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.014000000432133675,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0031999999191612005,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":1.0},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8560000061988831},{"id":"https://openalex.org/keywords/private-banks","display_name":"private banks","score":0.968999981880188},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.9810000061988831},{"id":"https://openalex.org/keywords/bank-size","display_name":"bank size","score":0.7689999938011169},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9769999980926514},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9909999966621399},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.9359999895095825}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.7613853216171265},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.732048749923706},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6736017465591431},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.6233811378479004},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.6056566834449768},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5539600849151611},{"id":"https://openalex.org/C74153512","wikidata":"https://www.wikidata.org/wiki/Q167064","display_name":"Debt-to-equity ratio","level":4,"score":0.5301920771598816},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.5212391018867493},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.48037537932395935},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.45820048451423645},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3491813540458679},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26127201318740845},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06264644861221313},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.05552014708518982},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1918845690","doi":null,"is_oa":false,"landing_page_url":"http://www.absronline.org/journals/index.php/masr/article/view/249","pdf_url":null,"source":{"id":"https://openalex.org/S2765015855","display_name":"Management and administrative sciences review","issn_l":"2308-1368","issn":["2308-1368"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management and administrative sciences review","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W1963660983","https://openalex.org/W1975241425","https://openalex.org/W1997012386","https://openalex.org/W2033076206","https://openalex.org/W2044913161","https://openalex.org/W2084647474","https://openalex.org/W2130392613","https://openalex.org/W2166947360","https://openalex.org/W2170790204","https://openalex.org/W2517473907","https://openalex.org/W3122472905","https://openalex.org/W3123435704","https://openalex.org/W3125494889","https://openalex.org/W3126107308"],"related_works":["https://openalex.org/W2189027797","https://openalex.org/W2560687132","https://openalex.org/W2256090614","https://openalex.org/W1502513743","https://openalex.org/W3109348757","https://openalex.org/W7217463234","https://openalex.org/W7219422506","https://openalex.org/W2802236224","https://openalex.org/W118192803","https://openalex.org/W2185561061"],"abstract_inverted_index":{"This":[0,116,133],"study":[1],"investigated":[2],"the":[3,23,44,61,67,69,95,119],"relationship":[4,134,151],"between":[5,152],"accounting":[6,26],"conservatism":[7,27],"and":[8,41,47,78,137,157,161],"leverage":[9,56],"in":[10,16,90,105,125,129],"private":[11,87,108,126],"banks":[12,49,88,109,127,159],"has":[13],"been":[14],"listed":[15,89,128],"Tehran":[17,91,130],"Stock":[18,92,131],"Exchange.":[19,132],"In":[20],"this":[21],"paper,":[22],"measure":[24],"of":[25,63,71,121],"is":[28,135,147],"based":[29],"on":[30],"Adjusted-Basu":[31],"model.":[32],"Some":[33],"Criterion":[34],"such":[35,74],"as":[36,55,75],"debt":[37,42,141],"to":[38,43,50,59,111,142,154],"equity":[39,143],"ratio":[40,52,160],"Central":[45,155],"Bank":[46],"other":[48,72,158],"assets":[51],"are":[53,86],"considered":[54],"proxies.":[57],"Also":[58],"investigate":[60],"role":[62,70],"possible":[64],"factors":[65],"influencing":[66],"relationship,":[68],"variables":[73],"size,":[76],"ROA":[77],"Tobin's":[79],"Q":[80],"were":[81],"also":[82],"studied.":[83],"Statistical":[84],"samples":[85],"Exchange":[93],"over":[94],"period":[96],"2005-2013.":[97],"The":[98],"results":[99],"showed":[100],"that":[101],"by":[102],"increase":[103],"(decrease)":[104],"financial":[106],"leverage,":[107],"tend":[110],"be":[112],"more":[113],"(less)":[114],"conservative.":[115],"result":[117],"approved":[118],"existence":[120],"efficient":[122],"contracting":[123],"view":[124],"significant":[136,150],"positive":[138],"only":[139],"for":[140],"ratio;":[144],"but":[145],"there":[146],"not":[148],"any":[149],"debts":[153],"bank":[156],"conservatism.":[162]},"counts_by_year":[{"year":2018,"cited_by_count":1}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
