Empirical Studies in Financial Accounting

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Author = Shahriari, A

Number of Articles: 1
Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet)

F Barzideh; A Shahriari

Volume 9, Issue 34 , July 2012, , Pages 55-75

Abstract
  In this paper the functional fixation hypothesis is tested from investors’ viewpoint of net operating assets (bloated balance sheet phenomena). The study is at firm level in Tehran Stock Exchange using the data of 153 firms for 7 years (1382- 1389). The functional fixation hypothesis states that ...  Read More