List of Articles مدل فاما فرنچ

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  1 - The Evaluation of Conditional Conservatism as Risk Factor
  Gholamreza Kordestani Mohammad Asle Roosta
  Evaluation of conditional conservatism based on the sensitivity of accounting earnings to economic bad news ( negative stock returns ) to pervasive feature of empirical research in accounting information has become . Improving the quality of accounting information , mar More

  Evaluation of conditional conservatism based on the sensitivity of accounting earnings to economic bad news ( negative stock returns ) to pervasive feature of empirical research in accounting information has become . Improving the quality of accounting information , market information processing , prices will lead to an appropriate level of investment risk by reducing the fluctuating stock prices dropped , resulting in reduced cost of capital . In this study , to evaluate the conditional conservatism as a risk factor , the data of 100 listed companies in Tehran Stock Exchange during the period 1382 to 1389 has been studied . Research findings show that conditional conservatism is considered a risk factor and the risk premium will be affected. Manuscript profile