نویسندگان
1 هیئت علمی دانشگاه الزهرا (س)
2 کارشناسی ارشد حسابداری دانشگاه الزهرا (س)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this paper is identifying factors that influence changes in accounts receivable and bad debt reserves. Although this paper estimates the relation between changes in the accounts receivable-to-sales ratio and the bad debt reserve-to-receivables ratio and changes in future earnings.
The data used to test the hypotheses is primarily taken from the Tehran Stock Exchange database over the years 2001- 2009 and the relation between the factors examined in several sets of cross- sectional regressions.
The results show that there is a positive relation between the number of years that firms exhibit and/ or anticipate losses and investment in receivables. Furthermore, the results indicate that the firm's age, size and growth in sale are positively related with the ratio of accounts receivable-to-sales.
کلیدواژهها [English]
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