An Investigation of Relationship between Earnings Conservatism and Price to Book Ratio Based on Basu’s Method
One of the most important concepts in financial statement analysis and evaluation is conservatism. Thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financ...
| Format: | Article |
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| Language: | English |
| Published: |
University of Sistan and Baluchestan
2011-11-01
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| Series: | International Journal of Business and Development Studies |
| Subjects: | |
| Online Access: | https://ijbds.usb.ac.ir/article_1292_d67de917ce6c7f60aa97cea5cd56ec90.pdf |