Table I

Sampling-based on the above limitations

LimitationsFirms
Listed companies on the Tehran Stock Exchange by the end of March 2017518
Investment companies, leasing, credit, and financial institutions and banks(39)
Companies that their fiscal year-end is not in March (the end of Persian/solar year)(98)
Companies that have more than six months trading halt or have changed fiscal year during the period under study(148)
Companies whose information is not available or have been removed from the stock exchange(142)
The remaining companies in the sample91

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